BLATT v. COMMISSIONER

Docket No. 12456-92.

66 T.C.M. 1409 (1993)

T.C. Memo. 1993-550

Gloria T. Blatt v. Commissioner.

United States Tax Court.

Filed November 23, 1993.


Attorney(s) appearing for the Case

Lawrence P. Schweitzer, 4572 S. Hagadorn Rd., East Lansing, Mich., for the petitioner. Tanya M. Marcum, for the respondent.


Memorandum Findings of Fact and Opinion

LARO, Judge:

This case is before the Court pursuant to a petition filed by Gloria T. Blatt (petitioner) for redetermination of respondent's determination of a deficiency of $96,787 in petitioner's 1987 Federal income tax. The issue for decision is whether a lump sum pension distribution from the section 403(b) plan of petitioner's former spouse that was transferred into petitioner's existing section 403(b) plan, pursuant...

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