Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $22,438 in petitioners' Federal income taxes for 1989. The deficiency resulted from respondent's disallowance of use of the 10-year averaging method applied to petitioner William L. Meyers' (petitioner) distribution from a pension plan that was not qualified at the time of the distribution. Unless otherwise indicated, all section references are to the Internal Revenue...
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.
