retirement plan. Rather, he contends that the exception to section 72(t)(1) contained in section 72(t)(2)(B) applies to the distribution from the section 401(k) plan (and by implication to the ESOP distribution if the ESOP was a qualified retirement plan).

Section 72(t)(2)(B) provides for an exception to the additional tax for:

Distributions made to the employee * * * to the extent such distributions do not exceed the amount allowable as a deduction under section 213 to the employee for amounts paid during the taxable year for medical care (determined without regard to whether the employee itemizes deductions for such taxable year).

Petitioner contends that he withdrew the funds because he needed and used the money to pay his mother’s medical bills. Petitioner has not substantiated that he paid any of his mother’s medical bills. But, even if he had, the exception contained in section 72(t)(2)(B) applies to payments that would be deductible under section 213. Section 213(a) allows deductions for medical expenses paid for “the taxpayer, his spouse, or a dependent (as defined in section 152)”. While petitioner’s mother could have been his dependent, see sec. 152(a)(4), in order for her to qualify as his dependent, petitioner would have had to provide over half of her support, sec. 152(a). We note that not only is the record totally devoid of any evidence to support this conclusion, but also petitioner did not claim his mother as a dependent on his 1998 return. We conclude that the section