- 8 -8 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011