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MORRIS v. COMMISSIONER

Docket No. 10368-00.

83 T.C.M. 1104 (2002)

T.C. Memo. 2002-17

Angela C. Morris v. Commissioner.

United States Tax Court.

Filed January 16, 2002.

Attorney(s) appearing for the Case

Angela C. Morris, pro se.

Susan Smith Canavello, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined deficiencies in petitioner's 1996 and 1997 Federal income taxes of $1,544 and $1,600, respectively. This case involves some of the peculiarities that emanate from the union of community property concepts and the Internal Revenue Code. The issues are (1) whether distributions to petitioner's husband from an individual retirement account (IRA) held by petitioner's husband are included in...

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