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GRUMBLES v. COMMISSIONER

Docket No. 7809-90.

64 T.C.M. 606 (1992)

T.C. Memo. 1992-489

Curtis G. Grumbles and Linda S. Grumbles v. Commissioner.

United States Tax Court.

Filed August 27, 1992.

Attorney(s) appearing for the Case

Michael Sterns, 4025 Broadway, Houston, Tex., for the petitioners. M. Kathryn Bellis and Jaye Andras Caffrey, for the respondent.

Memorandum Opinion

RAUM, Judge.

The Commissioner determined a deficiency in petitioners' 1987 income tax in the amount of $10,213. At the time the petition in this case was filed, petitioners, husband and wife, resided in Deer Park, Texas. This case was submitted on the basis of a stipulation of facts and exhibits. The principal issue for decision is whether petitioners timely elected to treat a distribution received from a retirement plan in 1987 as having...

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