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THOMPSON v. COMMISSIONER

Dkt. No. 1182-06.

94 T.C.M. 430 (2007)

T.C. Memo. 2007-327

Gregory Eugene Thompson v. Commissioner.

United States Tax Court.

October 31, 2007.

Attorney(s) appearing for the Case

Gregory Eugene Thompson, pro se.

Douglas S. Polsky, for respondent.

MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined a $23,027 deficiency in petitioner's Federal income tax and a $2,106.80 accuracy-related penalty under section 66621 for 2004.

There are four issues for decision. We are first asked to decide whether petitioner should have included a distribution from his retirement account in his income in 2004. We hold that he should have included the distribution in income in...

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