Steven A. Dykes - Page 9




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          Petitioner therefore is not eligible for the disability exception           
          under section 72(t)(2)(A)(iii).                                             
               Accordingly, the distribution is subject to the 10-percent             
          additional tax under section 72(t).                                         

                                                  Decision will be entered            
                                             for respondent.                          



































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Last modified: November 10, 2007