Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1987 in the amount of $31,707. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision only whether the 10-percent additional tax on early distributions under section 72(t)
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.