Eugenie Denise Mitchell - Page 1

                                 T.C. Memo. 2006-101                                  

                               UNITED STATES TAX COURT                                

                       EUGENIE DENISE MITCHELL, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7144-04.             Filed May 11, 2006.                    

               Eugenie Denise Mitchell, pro se.                                       
               Margaret A. Martin and Daniel J. Parent, for respondent.               

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge: The issue for decision is whether petitioner             
          is liable under section 72(t) for a 10-percent additional tax on            
          $15,422 that was distributed early from petitioner’s retirement             
          annuity accounts.                                                           
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011