1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 1983 (1994)
 

HARRIS v. COMMISSIONER

Docket No. 6094-92.

67 T.C.M. 1983 (1994)

T.C. Memo. 1994-22

Gerald M. and Barbara A. Harris v. Commissioner.

United States Tax Court.

Filed January 19, 1994.

Attorney(s) appearing for the Case

Gerald M. Harris and Barbara A. Harris, pro se. Ann S. O'Blenes, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,159.73 in petitioners' Federal income tax for the year 1987. The sole issue is whether petitioners' utilization of their individual retirement account (IRA) is a permissible IRA investment or a distribution taxable as income and, consequently, an early withdrawal under section 72(t).1

All of the facts were stipulated and are so found.

...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases