Roberts v. Comr., 141 T.C. No. 19 (2013)

(petitioner, based on facts involved, not considered "payee" or "distribute" of IRA under I.R.C. Sec. 408(d)(1) and need not include in gross income distributed amounts and not liable for penalty tax on early distributions under I.R.C. Sec. 72(t); petitioners former spouse submitted false withdrawal requests and forged petitioner's signature on distribution checks and deposited checks in joint account that petitioner did not use and that former spouse used for personal benefit).