United States Tax Court July 24, 2006, 8755-05 (Charlotte and Charles T. Gee v. Commissioner)

127 T.C. No. 1

UNITED STATES TAX COURT

CHARLOTTE AND CHARLES T. GEE, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8755-05. Filed July 24, 2006.

P rolled over a distribution from her deceased

husband’s individual retirement account (IRA) into her

separate IRA upon her husband’s death. Four years

later, P received a distribution from her IRA.