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Respondent determined for 2003 a deficiency in petitioner’s
Federal income tax of $3,909. The issue for decision is whether
a qualified retirement plan distribution was attributable to
petitioner’s being “disabled” within the meaning of section
72(m)(7), thereby excepting him from liability for the section
72(t) 10-percent additional tax.
Background
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Yuma, Arizona.
During the year in issue, petitioner was a detention officer
at Grays Harbor County Juvenile Court Services in the State of
Washington. Petitioner had been a detention officer for 17
years.
In the early 1990s, petitioner suffered an illness
characterized by profound fatigue which was later diagnosed as
hepatitis C. Petitioner received medical treatment, and his
medical report noted that he “did well for a number of years with
excellent physical reserve and stamina.”
At the end of 2002, petitioner began to develop some
fatigue, and he requested a medical evaluation. Dr. William
Mitchell, petitioner’s physician, determined that petitioner had
an apparent viral recurrence of hepatitis C. From approximately
March to August of 2003, petitioner received medication to treat
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Last modified: November 10, 2007