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Respondent determined a deficiency of $1,157 in petitioner’s
2002 Federal income tax. The issue for decision is whether
petitioner is liable for the 10-percent additional tax under
section 72(t) on a $11,572.40 early distribution from his
individual retirement account (IRA).
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Argos, Indiana.
In 1989, petitioner and his girlfriend, Melinda K. Garrison
(Ms. Garrison), had a son. Petitioner and Ms. Garrison never
married. When the child was 7 years old, Ms. Garrison
successfully petitioned the Marshall County, Indiana, Child
Support Division, for an Order of Support. Thereafter,
petitioner paid weekly child support to Ms. Garrison in the
amount of $108, which was taken by an automatic deduction from
his paycheck.
Petitioner worked as a laborer at Lobdell-Emery, an
automotive parts manufacturing plant, at the time that the Order
of Support was entered. Petitioner was employed at Lobdell-Emery
until June 2001, when the company decided to close its Indiana
plant and relocate its operations to Mexico. While employed at
Lobdell-Emery, petitioner participated in the company’s section
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