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CEBULA v. COMMISSIONER

Docket No. 7152-91.

101 T.C. 70 (1993)

MARY ELLEN CEBULA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 21, 1993.

Attorney(s) appearing for the Case

Frederick A. Levy, for petitioner.

Ruth M. Spadaro, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined an income tax deficiency of $15,070 for petitioner's 1989 taxable year, based on additional tax resulting from a lump-sum distribution received in that year. At issue is whether petitioner is precluded by section 402(e)(4)(B)1 from utilizing 5-year averaging provided in section 402(e)(1) to compute the tax on a lump-sum distribution received by petitioner on account of her...

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