Memorandum Findings of Fact and Opinion
LARO, Judge:
This case is before the Court pursuant to a petition filed by Gloria T. Blatt (petitioner) for redetermination of respondent's determination of a deficiency of $96,787 in petitioner's 1987 Federal income tax. The issue for decision is whether a lump sum pension distribution from the section 403(b) plan of petitioner's former spouse that was transferred into petitioner's existing section 403(b) plan, pursuant...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.