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STEWART v. COMMISSIONER

Docket No. 1954-68.

53 T.C. 344 (1969)

WHITEMAN STEWART, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1969.

Attorney(s) appearing for the Case

Whiteman Stewart, pro se.

Robert J. Curphy, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency of $832.11 in petitioner's income tax for the year 1965. Respondent concedes that petitioner is entitled to a credit of $676.10 for tax withheld but not claimed by petitioner on his original return for 1965. The sole issue for decision is the proper tax treatment of a lump-sum distribution to petitioner from a qualified profit-sharing trust maintained by his employer.

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