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TRIMMER v. COMMISSIONER

Docket No. 27238-14.

148 T.C. 334 (2017)

148 T.C. No. 14

JOHN C. TRIMMER AND SUSAN TRIMMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 20, 2017.

Attorney(s) appearing for the Case

Elizabeth Ann Maresca, Amanda Katlowitz (student), Ravi Patel (student), and Regina Yoon (student), for petitioners.

Marissa J. Savit and Lyle B. Press, for respondent.

The Internal Revenue Service (IRS) determined a $37,918 deficiency in petitioners' 2011 Federal income tax. The issues for decision are: (1) whether petitioners should receive a hardship waiver under section 402(c)(3)(B) with respect to pension distributions that Mr. Trimmer received from retirement accounts but did not roll

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