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ESTATE OF ASHMAN v. COMMISSIONER

Docket No. 15578-96.

75 T.C.M. 2160 (1998)

T.C. Memo. 1998-145

Estate of Hilda Ashman, Deceased, Phillip Ashman, Personal Representative v. Commissioner.

United States Tax Court.

Filed April 22, 1998.

Attorney(s) appearing for the Case

Steven R. Mather, Beverly Hills, Calif., and Elliott H. Kajan, for the petitioner. T. Ian Russell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in the Federal income tax of decedent Hilda Ashman for the taxable year 1993 of $54,542 and a section 66621 accuracy-related penalty of $10,908. After concessions, the issue for our consideration is whether a distribution received by decedent in 1993 from an individual retirement account is included in her taxable income. Respondent has...

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