Basman Ahmad and Khitam Amerneh - Page 3

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               Respondent determined a deficiency in petitioners’ Federal             
          income tax for 2001 in the amount of $8,388.10.  The deficiency             
          is attributable to the 10-percent additional tax under section              
          72(t) for an early distribution from a qualified retirement plan.           
          The sole issue, therefore, is whether petitioners are liable                
          under section 72(t).  The distribution was from petitioner Basman           
          Ahmad’s (Mr. Ahmad) qualified retirement plan.                              
               Some of the facts were stipulated and are incorporated                 
          herein.  At the time the petition was filed, petitioners resided            
          in Barstow, California.                                                     
               In 1984, Mr. Ahmad, a native of Jordan, moved to the United            
          States where he received a bachelor’s degree in civil engineering           
          from the University of Toledo in 1990.  Following graduation, Mr.           
          Ahmad was employed as a civil engineer by the Ohio Department of            
          Transportation.  During his nearly 11 years of service, Mr. Ahmad           
          accumulated over $83,000 in the Ohio Public Employees Retirement            
          System (PERS).  Mr. Ahmad married his first wife, Amal Ahmad (Ms.           
          Ahmad) in 1991.  The couple lived at 3518 Angola Road (Angola               
          Road property), Toledo, Ohio, for the duration of their marriage.           
          According to petitioners, the residence was titled in the name of           
          Mr. Ahmad’s brother, Basem Sulieman (Mr. Sulieman), because Mr.             
          Sulieman had provided the purchase price.                                   
               In 1997, Mr. Ahmad received a master’s degree and began to             
          pursue a Ph.D. in civil engineering at the University of Toledo.            






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