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All Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined a deficiency in petitioner's 1991
Federal income tax in the amount of $1,811 and an accuracy-
related penalty under section 6662(a) in the amount of $362. At
trial, respondent conceded the section 6662(a) penalty.
The issue for decision in this case is whether the amount
received by petitioner Jo Ann Porter in 1991 as a portion of her
former spouse's military retirement pay constitutes taxable
income to her.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and attached exhibits are incorporated by
this reference. Petitioner resided in Albuquerque, New Mexico,
when her petition was filed.
Petitioner married Kenneth R. Porter (Kenneth) on July 7,
1955. Kenneth was a member of the U.S. Air Force from March 22,
1958, until he retired on July 1, 1979. The location of
Kenneth's and petitioner's domicile from 1958 to 1979 is not
disclosed in the record. Petitioner and Kenneth were divorced on
September 15, 1983. They have not resided in the same household
since that time.
Petitioner and Kenneth executed a Settlement Agreement and
Stipulation (Settlement Agreement) that became effective
September 15, 1983. On that same date, the Settlement Agreement
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