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MILNER v. COMMISSIONER

Dkt. No. 5504-03.

87 T.C.M. 1287 (2004)

T.C. Memo. 2004-111

James J. Milner and Marilyn R. Milner v. Commissioner.

United States Tax Court.

May 4, 2004.

Attorney(s) appearing for the Case

James J. Milner, pro se.

Kelley Blaine, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined an additional tax under section 72(t) in the amount of $5,555 relating to petitioners' 1999 Federal income tax liability.

The issue for decision is whether petitioners are subject to the 10-percent additional tax under section 72(t) with respect to a $55,555 distribution from a qualified retirement plan.

Unless otherwise specified, references to petitioner in the...

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