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RHEAL v. COMMISSIONER

Docket No. 32905-87.

58 T.C.M. 229 (1989)

T.C. Memo. 1989-525

Roy R. and Sharon Rheal v. Commissioner.

United States Tax Court.

Filed September 26, 1989.

Attorney(s) appearing for the Case

Roy R. and Sharon Rheal, pro se. Amy Dyar Seals, for the respondent.

Memorandum Findings of Fact and Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.1

Respondent determined a deficiency of $2,170.60 in petitioners' 1984 Federal income tax. The sole issue for decision is whether a lump-sum payment from an "eligible State deferred compensation plan" under section 457 constitutes a "lump sum...

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