Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $4,085 deficiency in petitioner's 1978 Federal income tax. The sole issue for decision is whether a distribution from a profit-sharing plan is currently taxable.
Findings of Fact1
Some of the facts have been stipulated and are incorporated herein by this reference.
Petitioner Frederick J. Tassinari resided in West...
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