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FEDER v. COMMISSIONER OF INTERNAL REVENUE

No. 1628-10.

T.C. Memo. 2012-10

YULIA FEDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 10, 2012.

Attorney(s) appearing for the Case

Frank Agostino , Lawrence M. Brody , and Jeffrey M. Dirmann , for petitioner.

Sze Wan Florence Char , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a deficiency of $1,713 in petitioner's 2007 Federal income tax. The issue for decision is whether petitioner received a taxable constructive distribution in 2007 as reported on a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., that Northwestern Mutual Life Co. (Northwestern) issued to her.

FINDINGS...

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