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ZIEGLER v. COMMISSIONER

Docket No. 10614-75.

70 T.C. 139 (1978)

DONALD E. ZIEGLER AND CLAUDIA J. ZIEGLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 2, 1978.

Attorney(s) appearing for the Case

William C. McClure and Robert G. MacAlister, for the petitioners.

David W. Otto and Michael A. Yost, Jr., for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $1,050 for 1971, $959.88 for 1972, and $1,017.73 for 1973. The only issue for decision is whether, under section 401(d)(5)(C) of the Internal Revenue Code of 1954,1 an owner-employee who receives a premature distribution from a qualified retirement plan is prohibited from participating as an owner-employee in any...

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