Docket No. 899-95.

72 T.C.M. 307 (1996)

T.C. Memo. 1996-354

Brent Allan Pulliam v. Commissioner.

United States Tax Court.

Filed August 1, 1996.

Attorney(s) appearing for the Case

Brent Allan Pulliam, pro se. Bryan E. Sladek, for the respondent.


COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $2,479 in petitioner's 1992 Federal income tax. The sole issue for decision is whether petitioner is liable for the 10-percent additional tax imposed under section 72(t) on early distributions from qualified retirement plans.

Some of the facts...

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases