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BAETENS v. COMMISSIONER

Docket No. 21748-80.

82 T.C. 152 (1984)

THEODORE L. BAETENS AND JOYCE R. BAETENS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 26, 1984.

Attorney(s) appearing for the Case

Herbert M. August, for the petitioners.

Kevin W. Cobb and Peter M. Ritteman, for the respondent.

OPINION

PARKER, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $7,239.16. The sole issue for decision is whether a 1977 distribution from a profit-sharing trust may be rolled over tax free into an individual retirement account pursuant to section 402(a)(5).1

This case was submitted fully stipulated and the stipulated facts are so found. The stipulation and the...

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