MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge.
Respondent determined a $966 deficiency for petitioner's 1999 taxable year. The deficiency is attributable, in substantial part, to the disputed issue of whether petitioner is liable for a 10-percent penalty for the early distribution of $9,514 from a qualified retirement plan. There was also a small, purely mathematical adjustment relating to petitioner's incorrect use of the tax tables in computing...
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