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PENA v. COMMISSIONER

Docket No. 17613-99.

81 T.C.M. 1534 (2001)

T.C. Memo. 2001-95

Jaime Pena and Verna Ann Pena v. Commissioner.

United States Tax Court.

Filed April 17, 2001.

Attorney(s) appearing for the Case

Jaime Pena, pro se.

Usha Ravi, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, Special Trial Judge.

Respondent determined a deficiency of $7,054 in petitioners' 1996 Federal income tax.

The issue for decision is whether certain distributions from an individual retirement account are includable in petitioners' 1996 income.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. Petitioners are husband and wife. They filed a timely joint Federal...

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