THIGPEN, Judge.
Lynda B. Garris and James Gary Garris were divorced by a judgment entered on February 11, 1992. That judgment recognized the wife's interest in certain IRA investments accumulated by the husband during the marriage, and ordered, inter alia, that the remaining liquid assets be divided equally after the payment of certain debts. The judgment did not specifically address the tax and penalty consequences of an early withdrawal of such funds. Upon withdrawing...
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