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tive gross distributions. The address for petitioner shown in
each such form was the same as the address shown in (1) the tax
return that petitioner filed for her taxable year 2001 and
(2) the petition that she filed with the Court. One Sun Life
Form 1099-R showed a “Gross Distribution” of $25,940.28 and a
“Taxable Amount” of $25,940.28, which was the amount of the
distribution that Sun Life paid to petitioner in 2001 with
respect to decedent’s fixed annuity contract. The other Sun Life
Form 1099-R showed a “Gross Distribution” of $170,429.52 and a
“Taxable Amount” of $170,429.52, which was the amount of the
distribution that Sun Life paid to petitioner in 2001 with
respect to decedent’s fixed/variable annuity contract. The
“Distribution Code(s)” shown in each Sun Life Form 1099-R was
“4", and the box entitled “IRA/SEP/SIMPLE” was checked.4
During 2001, petitioner received interest of $400 and other
income of $1,365 from American General Life Insurance Company
(American General).
During 2001, A.G. Edwards made the following gross distribu-
tions totaling $8,500 from decedent’s IRA, with respect to which
an election had been made to withhold tax of 10 percent, by
issuing the following checks to decedent:
4The instructions to Form 1099-R for 2001 describe distribu-
tion code “4" as “Death.” Those instructions also state: “If
the IRA/SEP/SIMPLE box is checked, you have received a tradi-
tional IRA, SEP, or SIMPLE distribution.”
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Last modified: May 25, 2011