Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency in Federal income tax of $882 and the 10 percent additional tax on an early distribution from a qualified plan under section 72(t) in the amount of $274 for petitioner's 1990 tax year.
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.