Milner v. Comm'r

JAMES J. MILNER AND MARILYN R. MILNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Milner v. Comm'r

No. 5504-03

United States Tax Court

T.C. Memo 2004-111; 2004 Tax Ct. Memo LEXIS 111; 87 T.C.M. (CCH) 1287;

May 4, 2004, Filed

Judgment entered for respondent.

James J. Milner, pro se.

Kelley Blaine, for respondent.

Swift, Stephen J.

SWIFT

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…