Jack A. and Theresa Y. Smith - Page 5

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          subject to the 10-percent additional tax under section 72(t).               
               Contentions we have not addressed are irrelevant, moot, or             
          without merit.                                                              
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             under Rule 155.                          
































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