ARNOLD v. COMMISSIONER OF INTERNAL REVENUE, 111 T.C. 250 (1998) ROBERT C. and NANCY L. ARNOLD, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 16855-97.United States Tax Court. Filed September 28, 1998. In December 1989, following P’s retirement, P began receiving annual distributions from his individual retirement account (IRA). At that time, P was 55 […]
