Memorandum Opinion
SHIELDS, Judge:
In a deficiency notice dated April 17, 1989, respondent determined a deficiency in petitioners Federal income tax for 1985 in the amount of $18,379. The only issue is whether an election to contribute to an individual retirement account part of a lump-sum distribution from a qualified plan may be revoked by petitioners in order to entitle them to report the entire distribution as income under the 10-year averaging method...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
