(petitioner received a pre-age 59 and 1/2 distribution from IRA and claimed that the distribution amount was not subject to the 10 percent early withdrawal penalty because the funds were used to acquire a home by a first-time homebuyer; petitioner claimed that funds were used towards downpayment, but only petitioner's brother listed as owner on deed and purchase agreement; petitioner did not execute any separate agreement with brother with respect to her purported ownership interest in house; petitioner did pay warranty fee bills for plumbing repairs and receipts for contractor payments, but such payments not qualified acquisition costs as defined by I.R.C. Sec. 72(t)(8)(C) without any proof of ownership; second IRA distribution also subject to early withdrawal penalty).