Alphonse M. and Doris Esposito - Page 5

                                        - 4 -                                         
          T.C. 456, 458 (1972).  The statutory framework is clear that                
          section 72(t)(2)(E) does not apply, and respondent is sustained.            
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               


































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