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PULLIAM v. COMMISSIONER

Docket No. 899-95.

72 T.C.M. 307 (1996)

T.C. Memo. 1996-354

Brent Allan Pulliam v. Commissioner.

United States Tax Court.

Filed August 1, 1996.

Attorney(s) appearing for the Case

Brent Allan Pulliam, pro se. Bryan E. Sladek, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $2,479 in petitioner's 1992 Federal income tax. The sole issue for decision is whether petitioner is liable for the 10-percent additional tax imposed under section 72(t) on early distributions from qualified retirement plans.

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