JOUBERT v. COMMISSIONER

Dkt. No. 8769-06.

94 T.C.M. 327 (2007)

T.C. Memo. 2007-292

Hubert Joubert v. Commissioner.

United States Tax Court.

September 24, 2007.


Attorney(s) appearing for the Case

Hubert Joubert, pro se.

Daniel J. Parent, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

This case is before the Court on a petition for judicial review of a notice of deficiency in which respondent determined a $51,9841 deficiency for petitioner's 2002 taxable year. The issues for decision are:

(1) Whether a $168,355 pension distribution to petitioner in 2002 pursuant to a qualified domestic relations...

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