Mary L. Coleman-Stephens - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $510 for the taxable year 1999.  The issue for                
          decision is whether a qualified retirement plan distribution was            
          attributable to petitioner’s being “disabled” within the meaning            
          of section 72(m)(7), thereby excepting petitioner from liability            
          for the section 72(t) additional tax.                                       
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Fayetteville, North Carolina, on the date the petition was filed            
          in this case.                                                               
               Petitioner is employed by the U.S. Postal Service, but she             
          generally has not been working there since becoming ill on                  
          February 19, 1997.  Petitioner was hospitalized for depression in           
          May 1997 and released in July of that year.  Beginning in                   
          September 1997, petitioner began treatment with Dr. Seth                    
          Labovitz, a clinical psychologist with the Department of Veterans           
          Affairs Medical Center in Salisbury, North Carolina.  Dr.                   
          Labovitz determined that petitioner’s condition was at least in             
          part work-related.  In January 1998, Dr. Labovitz recommended               
          that petitioner return to work on a full-time basis, but in a               
          position with little or no supervisory responsibility.                      
               By letter dated May 15, 1998, petitioner was notified by the           
          U.S. Department of Labor, Employment Standards Administration,              






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