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NOLAN v. COMMISSIONER

Dkt. No. 8739-06.

94 T.C.M. 378 (2007)

T.C. Memo. 2007-306

David Brian Nolan v. Commissioner.

United States Tax Court.

October 9, 2007.

Attorney(s) appearing for the Case

David Brian Nolan, pro se.

Ann M. Welhaf and Michael A. Raiken, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's 2003 Federal income tax of $2,195.1 After concessions,2 the issue for decision is whether $3,480 in taxable distributions from petitioners's individual retirement account (IRA) is subject to the 10-percent additional tax under section 72(t).

FINDINGS OF FACT

Petitioner resided...

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