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RAY C. v. COMMISSIONER

Docket No. 5051-99.

83 T.C.M. 1744 (2002)

T.C. Memo. 2002-130

Ray C. and Bernadette B. Baas v. Commissioner.

United States Tax Court.

Filed May 29, 2002.

Attorney(s) appearing for the Case

Ray C. Baas, pro se.

Kathleen O. Lier, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency of $1,175 in petitioners' 1995 Federal income tax. At issue is whether petitioners are liable for the 10 percent additional tax under section 72(t) on an early distribution from an individual retirement account (IRA) of petitioner Ray C. Baas (petitioner).2 Petitioners resided in Metairie, Louisiana, at the time the petition was filed.

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