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with this Court. A trial was held on May 22, 2007, in San
Francisco, California.
OPINION
I. Parties’ Contentions
Petitioner asserts that he believed that the $33,671.14
withheld on the SBC Communications, Inc., pension distribution
constituted full payment of his Federal income tax for 2002. In
addition, he asserts that he has spent all of his money and has
nothing left. In his posttrial brief, petitioner asserts that he
spent the money to pay his bills and for the benefit of his
nonprofit foundation, “Starlight Productions, an alternative
juvenile facility and rodeo school for at-risk youth in southern
California.” In support of that contention, he has submitted a
self-prepared statement, incorporated in his brief, detailing
when and how he spent $123,705 of the pension distribution on
Starlight Productions.5
Respondent argues, citing section 402(a) and 402(e)(1)(A),
that petitioner must include in his 2002 income the $168,355.71
pension distribution. Regarding the Social Security benefits,
5 At trial, petitioner testified that he had spent $123,705
of the QDRO pension distribution on Starlight Productions but
chose not to detail the expenditures at that time. Statements in
brief are not evidence where they are not contained in the joint
stipulation of facts or introduced as evidence at trial, where
respondent would have been afforded the opportunity to cross-
examine petitioner and provide rebuttal or impeachment testimony.
See Rule 143(b).
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Last modified: November 10, 2007