On March 10, 2020, the Tax Court issued its opinion in Conard v. Commissioner (154 T.C. No. 6). The issue presented in Conard v. Commissioner was whether applying the additional tax imposed by IRC § 72(t)(1) to distributions made to a taxpayer who, at the time of the distributions, was not yet 59-1/2 years old, was not disabled, and was otherwise not eligible for any of the other exceptions described in the IRC § 72(t)(2),