PURSUANT TO INTERNAL REVENUE CODE
SECTION 7463(b),THIS OPINION MAY NOT
BE TREATED AS PRECEDENT FOR ANY
T.C. Summary Opinion 2006-50
UNITED STATES TAX COURT
ROBERT E. AND LORI K. REICHNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2211-05S. Filed April 11, 2006.
Robert E. and Lori K. Reichner, pro sese.
Robert W. Dillard, for respondent.
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petition was filed. The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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1 Respondent concedes that petitioners are not liable for an
additional tax of $3,941 on distributions they received from one
or more qualified retirement plans.
2 Petitioners do not dispute that the remaining $13,100 of
the distribution is included in gross income.
Respondent determined a deficiency of $7,070 in petitioners’
2002 Federal income tax. After concessions,1 the issues for
decision are: (1) Whether petitioners must include in gross
income $12,000 of a $25,100 distribution they received from
petitioner husband’s retirement plan,2 and (2) to the extent the
$12,000 is included in gross income, whether petitioners are
entitled to an alimony deduction for payments made to petitioner
husband’s former wife.
Some of the facts have been stipulated and are so found.
The stipulation of facts, supplemental stipulation of facts, and
the attached exhibits are incorporated herein by this reference.
Petitioners resided in Belleview, Florida, at the time they filed
their petition. Unless otherwise indicated, all references to