T.C. Memo. 2001-125
UNITED STATES TAX COURT
DORIS NEILL MOZLEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4865-00. Filed May 30, 2001.
Doris Neill Mozley, pro se.
Timothy B. Heavner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioner’s Federal income taxes of $964 for 1995 and $3,442 for
1996.
The issue for decision is whether petitioner’s receipt of a
portion of military retirement pay to which petitioner’s former
husband otherwise was entitled constitutes receipt of taxable: (1)
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