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STERLING v. COMMISSIONER

Docket No. 10863-79.

43 T.C.M. 197 (1981)

T.C. Memo. 1981-732

Richard W. Sterling and Mary W. Sterling v. Commissioner.

United States Tax Court.

Filed December 28, 1981.

Attorney(s) appearing for the Case

Richard W. Sterling, pro se. Stephen J. Morrow, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent determined a $4,913.51 deficiency in petitioners' 1975 Federal income tax. After concessions, the sole issue for decision is the amount of the tax imposed under section 72(m)(5)1 upon a premature distribution to Richard W. Sterling from an owner-employee retirement plan.2

All the facts have been stipulated and are found accordingly. The facts necessary...

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