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DOING v. COMMISSIONER

Docket No. 5237-69.

58 T.C. 115 (1972)

KEITH L. DOING AND MARTHA J. DOING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 25, 1972.

Attorney(s) appearing for the Case

James A. Ryan, for the petitioners.

Charles H. Powers, for the respondent.

HOYT, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income tax in the amount of $519.26 for the calendar year 1966 and $98 for the calendar year 1967. The issues presented are: (1) Whether petitioner Keith L. Doing received a premature distribution in 1966 from a self-employment retirement plan within the meaning of section 72(m)(5)(A)(i)1 so as to render the petitioners liable for the tax imposed by...

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