Graceann Berry - Page 1

                                 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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Last modified: May 25, 2011