Kay A. Clawson - Page 2

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          the Tax Court Rules of Practice and Procedure, except as                    
          otherwise noted.                                                            
               This case was submitted to the Court upon a full stipulation           
          of facts and exhibits without trial under the provisions of Rule            
          122.  Accordingly, after the settlement of other issues, it only            
          remains for us to decide the income tax effect of a distribution            
          which petitioner, as alternate payee, received from her former              
          husband's thrift and pension funds under a qualified domestic               
          relations order (QDRO) related to her divorce.                              
               At the time the petition herein was filed, petitioner was a            
          resident of Ohio.  Petitioner was divorced from her husband, Mr.            
          Willadsen, in 1989.  Petitioner remarried in late 1990 and for              
          that year timely filed a joint return together with her new                 
          spouse, Mr. Clawson.  Mr. Clawson's liability is not an issue in            
          this case.                                                                  
               In December 1989, petitioner and Mr. Willadsen executed a              
          property settlement agreement incident to their divorce.  In that           
          agreement, the parties agreed that, if covered by a QDRO, $11,930           
          would be paid to petitioner, representing one-half of the present           
          value of Mr. Willadsen's pension benefits due to him from the               
          Marathon Petroleum Co.  In addition, if covered by the QDRO,                
          $23,000 would be paid to petitioner in full satisfaction of her             
          share of the thrift plans administered by the Marathon Petroleum            
          Co. for the benefit of Mr. Willadsen.  The parties agreed that              
          thereafter petitioner would have no further interest or claim               




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