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DEAL v. COMMISSIONER

Docket No. 12757-98.

78 T.C.M. 638 (1999)

T.C. Memo. 1999-352

Luisa Deal v. Commissioner.

United States Tax Court.

Filed October 25, 1999.

Attorney(s) appearing for the Case

Luisa Deal, pro se. Yvonne M. Peters, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOLDBERG, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1995 Federal income tax in the amount of $1,050.

The issue for decision is whether petitioner is liable for a 10-percent additional tax under section 72(t)(1)1 on a $10,500 distribution from her individual retirement account (IRA).

FINDINGS OF FACT...

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