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POWELL v. C.I.R.

Nos. 96-2549, 96-2554.

129 F.3d 321 (1997)

Allan R. POWELL; Joan K. Powell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Richard J. MONTGOMERY; Adele S. Montgomery, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 16, 1997.

Attorney(s) appearing for the Case

ARGUED: Edward L. Blanton, Jr., Baltimore, MD, for Appellants. Kenneth W. Rosenberg, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Richard Farber, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before HAMILTON and LUTTIG, Circuit Judges, and GARBIS, United States District Judge for the District of Maryland, sitting by designation.

Affirmed by published opinion. Judge GARBIS wrote the opinion, in which Judge HAMILTON and Judge LUTTIG joined.

OPINION

GARBIS, District Judge:

Appellants Allan R. and Joan K. Powell and Appellants Richard J. and Adele S. Montgomery appeal from decisions of the United States Tax Court holding them liable for assessed taxes on excess distributions from their respective retirement plans.

I. INTRODUCTION

A. In General

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