Hoi Thi Huynh - Page 1

         T.C. Memo. 2008-27                                                           

                               UNITED STATES TAX COURT                                

                            HOI THI HUYNH, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22381-06.             Filed February 12, 2008.              

               Hoi Thi Huynh, pro se.                                                 
               Tracy Hogan, for respondent.                                           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The issue for decision is whether petitioner            
          is liable for a section 72(t)1 10-percent additional tax relating           
          to distributions from a qualified retirement plan.                          

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code of 1986, as amended.                              

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Last modified: March 27, 2008