














                                        T.C. Memo. 2000-37                                             


                                     UNITED STATES TAX COURT                                           

                          JAMES MESS AND JANET MESS, Petitioners v.                                    
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 20371-98.                Filed February 7, 2000.                          

                  Alan R. Herson, for petitioners.                                                     
                  Robert V. Boeshaar, for respondent.                                                  

                                        MEMORANDUM OPINION                                             
                  POWELL, Special Trial Judge:  Respondent determined a                                
            deficiency in petitioners’ 1996 Federal income tax in the amount                           
            of $847.                                                                                   
                  The issue is whether amounts petitioner Janet Mess                                   
            (petitioner) received from her former husband's military                                   
            retirement pension during 1996 are includable in gross income

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