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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