1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 81 T.C.M.
  5. 81 T.C.M. 1149 (2001)
 

GALLAGHER v. COMMISSIONER

Docket No. 659-00.

81 T.C.M. 1149 (2001)

T.C. Memo. 2001-34

Andrew P. and Roseanne L. Gallagher v. Commissioner.

United States Tax Court.

Filed February 13, 2001.

Attorney(s) appearing for the Case

Andrew P. and Roseanne L. Gallagher, pro se.

Thomas L. Fenner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined a deficiency of $2,280 in petitioners' Federal income tax for 1997. The issues for decision are whether the distribution to Andrew P. Gallagher (petitioner) from an individual retirement account (IRA) was includable in petitioners' gross income and whether that same distribution was subject to the 10-percent additional tax imposed by section 72(t).

Unless otherwise indicated...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases