Thomas and Sarah G. Ackerman - Page 1

                                  T.C. Memo. 2006-3                                   

                               UNITED STATES TAX COURT                                

                    THOMAS AND SARAH G. ACKERMAN, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14215-03.            Filed January 4, 2006.                 

               Thomas and Sarah G. Ackerman, pro sese.                                
               Donald M. Brachfeld, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               THORNTON, Judge:  Respondent determined a $68,494 deficiency           
          in petitioners’ 2001 Federal income tax.  The issue for decision            
          is whether petitioners are taxable on a $211,916 distribution               
          from Mr. Ackerman’s nonqualified deferred compensation plan.  All           
          section references are to the Internal Revenue Code in effect for           
          the year at issue.                                                          

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