UNITED STATES TAX COURT
THOMAS H. PLOSS, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1217-01S. Filed October 10, 2002.
Thomas H. Ploss, pro se.
David S. Weiner
, for respondent.
DINAN, 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 previously taxed earnings of petitioner.” Petitioner, however, provides no evidence to support this assertion other than language used by Milwaukee Road in a 1981 document to the effect that petitioner had vested in certain pension benefits. Petitioner argues that the use of the term “vested” implies that he made contributions to the plan. However, the use of this term carries no such implication. See, e.g., sec. 411(a)(2) (minimum vesting requirements for contributions made by an employer on behalf of an employee under a qualified plan).
Petitioner asserts that, because the alleged contributions to the retirement plan were made with funds which had already been taxed, none of the benefits he now receives from the retirement plan should be subject to further taxation. However, petitioner cites, and we find, no authority for this proposition. Assuming arguendo that petitioner in fact made contributions to the pension plan, petitioner may have been entitled to exclude that portion of the benefits he received which represents a ratable portion of his investment in the pension annuity. Sec. 72(b), (d). The excluded amount typically would have been a portion of the benefits he received in any given year and not, as petitioner argues, the entire amount of the benefits. Id.
However, petitioner has provided no evidence supporting his assertion that he made any contributions, and we accordingly have Consequently, the full amount of the pension benefits is includable in his income. Sec. 61(a)(9), (11); sec. 72(a). Reviewed and adopted as the report of the Small Tax Case Division.
To reflect the foregoing, Decision will be entered under Rule 155 .