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PLOTKIN v. COMMISSIONER

Docket No. 13365-99.

81 T.C.M. 1395 (2001)

T.C. Memo. 2001-71

Clayton W. Plotkin, v. Commissioner.

United States Tax Court.

Filed March 23, 2001.

Attorney(s) appearing for the Case

Wayne A. Smith, for the petitioner.

Charles B. Burnett and J. Robert Cuatto, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a $12,188 deficiency in petitioner's 1994 Federal income tax as well as a $2,437.60 section 6662(a)1 accuracy-related penalty. The first issue for decision is whether the amount which petitioner received as a loan from his employer's pension plan constitutes a taxable distribution under section 72(p). If so, we must determine whether petitioner is liable...

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