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the gross distributions that A.G. Edwards made to decedent during
2001 from decedent’s IRA. A.G. Edwards Form 1099-R issued to
petitioner showed A.G. Edwards as the payer and petitioner as the
recipient of a “Gross Distribution” of $10,200 and a “Taxable
Amount” of $10,200, which was the total amount of the gross
distributions that A.G. Edwards made to petitioner during 2001
from petitioner’s IRA. The “Distribution Code(s)” shown in the
respective A.G. Edwards Forms 1099-R issued to decedent and
petitioner was “7", and the box entitled “IRA/SEP” was checked.6
Petitioner and decedent timely filed a joint Form 1040, U.S.
Individual Income Tax Return, for their taxable year 2001 (2001
joint return). In that return, petitioner reported wages of
$18,672 paid to petitioner by Chateau Builders of Maryland Inc.,
taxable interest of $62, ordinary dividends of $21, total IRA
distributions of $11,111 paid to petitioner by Allfirst Bank, and
Social Security benefits of $20,802, of which petitioner reported
$4,134 was taxable. In the 2001 joint return, petitioner re-
ported total income of $34,000, total tax of $3,158, tax withheld
of $2,956, estimated tax payments of $700, and an overpayment of
$498.
6The instructions to Form 1099-R for 2001 describe distribu-
tion code “7" as “Normal distribution.” Those instructions
further indicate that if the “IRA/SEP” box is checked, the
recipient has received a traditional IRA or SEP distribution.
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