(petitioner withdrew amounts from Section 529 plan established for petitioner’s children without consulting wife; after receiving distributions, petitioner consulted with wife and then endorsed distribution checks and redeposited withdrawn amounts; petitioner received Forms 1099-Q; petitioner’s argument that Forms 1099-Q issued in error because he had not cashed the distribution checks rejected; transaction did not constitute rollover because no distribution transferred to different Sec. 529 plan for original beneficiary or beneficiary in petitioner’s family).