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Dirks v. Commissioner

Docket No. 6867-03.

87 T.C.M. 1403 (2004)

T.C. Memo. 2004-138

James Dirks v. Commissioner.

United States Tax Court.

June 10, 2004.

Attorney(s) appearing for the Case

Michael P. Casterton, for petitioner.

Kathryn K. Vetter, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine a $44,097 deficiency in his 2000 Federal income tax and an $8,819 accuracy-related penalty under section 6662(a) and (d) for substantial understatement of income tax.1 We decide whether distributions of cash which petitioner received in 2000 from one individual retirement account...

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