GOODWIN, Circuit Judge:
Elno D. Roundy and Sandra H. Roundy, husband and wife, appeal pro se a Tax Court decision upholding the Commissioner of Internal Revenue's determination of deficiencies in their federal income tax for the tax year 1989. The Tax Court held that a lumpsum payment from the Civil Service Retirement System was an accelerated distribution of an annuity under I.R.C. § 72 and subject to tax. The Tax Court also imposed a ten-percent penalty under...
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