T.C. Memo. 2004-11
UNITED STATES TAX COURT
GRACEANN BERRY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6951-02. Filed January 12, 2004.
Graceann Berry, pro se.
Timothy Maher, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $966 deficiency for
petitioner’s 1999 taxable year. The deficiency is attributable,
in substantial part, to the disputed issue of whether petitioner
is liable for a 10-percent penalty for the early distribution of
$9,514 from a qualified retirement plan. There was also a small,
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