6 action is between them, and does not affect the rights of the fisc. We accordingly conclude that the distribution to petitioner from Mr. Willadsen's pension and thrift funds in 1990 was to petitioner as alternate payee and was taxable to her under the provisions of section 402(a)(9). Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011