Jerry L. Burton - Page 1

                                         T.C. Memo. 1997-20                                              

                                      UNITED STATES TAX COURT                                            

                                 JERRY L. BURTON, Petitioner v.                                          
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 6115-95.                  Filed January 13, 1997.                           

                        P received a lump-sum distribution from two                                      
                  accounts under a qualified pension plan in 1991.                                       
                  Pursuant to a divorce decree entered shortly                                           
                  thereafter, part of the distribution was used to pay                                   
                  off the mortgage on P's former residence and to pay his                                
                  ex-wife $30,000.  P reported the distribution as income                                
                  on his 1991 Federal income tax return, but included the                                
                  amount used to satisfy his mortgage obligation and the                                 
                  amount paid to his ex-wife as part of an alimony                                       
                  deduction.  R disallowed the alimony deduction and                                     
                  determined that P is taxable on the entire                                             
                  distribution.  P contends that he is not liable for tax                                
                  on the portion of the distribution paid to his former                                  
                  wife and the portion used to satisfy the mortgage                                      
                  because the payments were made pursuant to a qualified                                 
                  domestic relations order (QDRO), as defined by sec.                                    
                  414(p), I.R.C.  Held:  The divorce decree rendered                                     
                  after the lump-sum distribution to P does not meet the                                 
                  requirements of sec. 414(p), I.R.C., and is thus not a                                 

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