- 2 -
Respondent determined a deficiency in petitioner's 1991
Federal income tax in the amount of $1,796 and an accuracy-
related penalty pursuant to section 6662(a) in the amount of
$359.
After concessions2 the issues for decision are: (1) Whether
$7,258.37 received by petitioner in 1991 as a portion of her
former spouse's military retirement pay constitutes gross income;
and (2) whether petitioner is liable for the accuracy-related
penalty pursuant to section 6662(a).
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in Spokane,
Washington, on the date the petition was filed in this case.
Petitioner and her former husband were married on June 27,
1959, and a son and daughter were born to their marriage. On
March 3, 1980, petitioner and her former husband were divorced.
The Superior Court, State of Washington, Spokane County, Decree
of Dissolution of Marriage dated March 3, 1980 (Decree), awarded
petitioner child support, custody of their daughter, visitation,
a division of their community property,3 and a proportionate
Practice and Procedure.
2 In her notice of deficiency, respondent increased
petitioner's income by $12,769. However, the parties agree that
petitioner received no more than $7,258.37 of additional income.
3 Washington is a community property State.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011