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ARNOLD v. COMMISSIONER

Docket No. 16855-97.

111 T.C. 250 (1998)

ROBERT C. AND NANCY L. ARNOLD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 28, 1998.

Attorney(s) appearing for the Case

Robert C. and Nancy L. Arnold, pro sese.

Michael F. O'Donnell and George W. Bezold, for respondent.

JACOBS, Judge:

Respondent determined a $21,221 deficiency in petitioners' Federal income tax for 1993. The deficiency arises due to the imposition of the 10-percent recapture tax under section 72(t)(4), which was triggered by a November 1993 distribution to Robert C. Arnold (hereinafter petitioner) from his individual retirement account. The sole issue for decision is whether the November 1993 distribution impermissibly...

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