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BENZ v. COMMISSIONER OF INTERNAL REVENUE

No. 15867-07.

132 T.C. No. 15

GREGORY T. AND KIM D. BENZ, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 11, 2009.

Attorney(s) appearing for the Case

Howard S. Levy, for petitioners.

Richard J. Hassebrock, for respondent.

OPINION

GOEKE, Judge.

Respondent determined a Federal income tax deficiency of $8,959 for 2004. The deficiency results from the imposition of the 10-percent additional tax under section 72(t) on early distributions from an individual retirement account (IRA).1 The sole issue for decision is whether a distribution for qualified higher education expenses is an impermissible modification of a series of substantially equal periodic...

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