-30-
petitioners assert that they are not subject to the 10-percent
additional tax on early distributions under section 72(t) because
all of the distributions are attributable to Mr. Kopty’s being
disabled within the meaning of section 72(m)(7).
As to the distributions made during 1999, we do not accept
petitioners’ assertion that the distributions are attributable to
Mr. Kopty’s being disabled. According to the medical records
submitted by petitioners, Mr. Kopty was briefly treated in the
emergency room of the American Hospital in Dubai on November 29,
1999, and approximately 1 week later, on December 6, 1999,
returned to engage in a treadmill test. According to
petitioners’ brief: "petitioner was diagnosed in 1999 with
Pectoris Spasm and Ischemia which limited petitioner’s ability to
have gainful activity from 1999 onwards and that the same disease
led to an myocardial infarction (MI) in March 2000." That
diagnosis, however, did not even take place until December 6,
1999, at the earliest. By that time, all of the distributions
for 1999 had been made. In our view, the record of this case
fails to show that any of the distributions made during 1999 in
the amount of $331,500 were attributable to Mr. Kopty’s being
disabled.
As to the distributions made during 2000, Mr. Kopty was
admitted to the American Hospital in Dubai on March 3, 2000, with
the symptoms of a heart attack. Approximately 2 weeks later, he
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