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ORGERA v. COMMISSIONER

Docket No. 17414-93.

70 T.C.M. 1488 (1995)

T.C. Memo. 1995-575

Winthrop B. and Sally L. Orgera v. Commissioner.

United States Tax Court.

Filed December 4, 1995.

Attorney(s) appearing for the Case

William D. Hartsock,1 for the petitioners. Sherri S. Wilder, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a $99,344 deficiency in petitioners' 1990 income tax. Respondent also determined a $19,869 penalty under section 6662(a).2 The deficiency includes a 10-percent tax for premature distribution from a qualified plan. After concessions by the parties, the issues remaining for our consideration are: (1) Whether petitioners successfully rolled over a 1990...

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