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At trial, petitioner testified that he “didn’t think the
restrictions of [section] 72, in terms of how to claim that tax
exempt portion, actually applied.” Petitioner provided no
Internal Revenue Code section or regulation or case law to
support his contention that the exclusion ratio provided for in
section 72 should not apply to him. Petitioner did not convince
the Court that he was entitled to a greater tax-free portion of
the pension annuity distribution than provided by the Form 1099-R
or determined by respondent. Accordingly, we sustain
respondent’s determination with respect to this issue.
Petitioner also argues that his position for 1998 is correct
because he treated his pension distributions the same way in 1997
and respondent did not challenge petitioner’s position during an
audit of 1997. We must hold that his position is without legal
merit. It is well established that prior administrative
determinations involving the same or related taxpayer do not
preclude the Internal Revenue Service from making a contrary
determination for a different year. Coors v. Commissioner, 60
T.C. 368, 406 (1973); Rose v. Commissioner, 55 T.C. 28 (1970);
Meneguzzo v. Commissioner, 43 T.C. 824, 836 (1965). Petitioner
is wrong on this point and, as we have held, is wrong as to the
law applicable to the taxability of his pension payments.
We have considered petitioner’s remaining arguments and
conclude they are either irrelevant or without merit.
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