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notice of deficiency for the same tax liability. We agree with
respondent for the reasons set forth below, and shall grant
respondent's motion for continuance and deny petitioner's motion
for partial summary judgment.
Background2
Petitioner married Blythe Schroeder (Ms. Schroeder) on
June 13, 1981. Ms. Schroeder filed for divorce on May 2, 1988,
and the divorce was finalized on April 12, 1989. Contemporaneous
with this divorce decree, the State trial court issued a domestic
relations order concerning the division of Ms. Schroeder's
pension and retirement benefits. This domestic relations order
purports to meet the requirements of section 414(p) as a
qualified domestic relations order (QDRO). The State court
issued an additional such order with respect to Ms. Schroeder's
401(k) plan on May 12, 1989. Petitioner has challenged in both
State and Federal court the validity of the divorce decree,
arguing that the divorce decree is void for want of due process.
During 1992, the year in issue, Aetna Life & Casualty
(Aetna), issued petitioner a check for $9,395 from
Ms. Schroeder's section 403(b) tax shelter annuity (TSA). Aetna
also disbursed $4,937 to petitioner from Ms. Schroeder's Aetna
individual retirement account. Petitioner also received a check
2 The facts presented below do not appear to be in dispute,
and are stated solely for the purposes of deciding the pending
motions, and are not findings of fact for this case. Fed. R.
Civ. P. 52(a); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994).
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