Memorandum Findings of Fact and Opinion
COHEN, Judge.
Respondent determined a deficiency of $10,546 in petitioners' Federal income taxes for 1989. The deficiency resulted from respondent's determination that petitioners had received distribution of a taxable annuity in the amount of $57,010. In an Amendment to Answer, respondent alleged, among other things, that petitioners' distribution was received from a plan that was a tax-sheltered annuity under section...
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.
