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ADDISON v. COMMISSIONER

Docket No. 7785-78.

38 T.C.M. 1226 (1979)

T.C. Memo. 1979-317

Albert I. Addison v. Commissioner.

United States Tax Court.

Filed August 15, 1979.

Attorney(s) appearing for the Case

Albert I. Addison, pro se, 17907 Makeson Court, Carson, Calif., Karl D. Zufelt, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,088 in petitioner's Federal income tax for the year 1976. Due to a concession by petitioner, the only issue presented for decision is whether section 402(e)(4)(A)(ii),1 which sets forth one of four alternative conditions which a distribution from a qualified pension plan must satisfy in order to receive the special tax benefits accorded lump-sum distributions...

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