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Thursday, February 20, 2003


Tax Court upheld IRS�s determination of a 10% tax on Mark F. Beneventi�s early distribution from an employee retirement account. Mr. Beneventi used the money as a down payment on an apartment complex, and said he disagreed with the law that does not allow him to roll over his retirement investments into real estate penalty-free. Tax Court told him to write his Congressman.

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