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DUFFY v. COMMISSIONER

Docket No. 6723-93.

72 T.C.M. 1552 (1996)

T.C. Memo. 1996-556

Alfred P. Duffy v. Commissioner.

United States Tax Court.

Filed December 23, 1996.

Attorney(s) appearing for the Case

Alfred P. Duffy, pro se. Judith Wilkie, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1990 in the amount of $4,047. The deficiency includes the 10-percent additional tax imposed by section 72(t) on early distributions from qualified retirement plans...

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