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This Court, however, is without jurisdiction to consider
petitioner's contention that she is entitled to a withholding
credit under section 31 because under section 6211, a deficiency
is determined without regard to the amount of taxes withheld on a
petitioner's income. Sec. 6211(a) and (b); Schlosser v.
Commissioner, 94 T.C. 816, 825 (1990); Redcay v. Commissioner, 12
T.C. 806, 809-810 (1949); Eatinger v. Commissioner, supra.
We hold that the portion of petitioner's ex-husband's
disposable retired pay received by her during 1991 was derived
from her community interest therein and constitutes taxable
pension income to her under section 61(a)(11). Eatinger v.
Commissioner, supra; Denbow v. Commissioner, supra; Lowe v.
Commissioner, supra; see also Stanton v. Commissioner, 21 B.T.A.
1380, 1381-1382 (1931); Calhoun v. Commissioner, T.C. Memo. 1992-
408. Respondent is sustained on this issue. If petitioner has
any remedies with respect to a credit for withholding taxes, they
lie elsewhere. See Eatinger v. Commissioner, supra.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011