Bernadette Williams - Page 10

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          determination.  Accordingly, we hold that petitioner is liable              
          for the additional tax imposed by section 72(t) with respect to             
          the distribution.                                                           
               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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