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Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
After concessions by petitioner this Court must decide:
(1) Whether the military retirement payments petitioner received
in 1994, 1995, and 1996 pursuant to a divorce agreement
constitute alimony payments includable in gross income; (2) if
the payments are not includable as alimony, whether the payments
constitute annuity or retirement income includable in gross
income; (3) whether petitioner is liable for the section
6651(a)(1) addition to tax for failing to file timely her 1994
and 1995 Federal income tax returns; and (4) whether petitioner
is liable for the section 6654 addition to tax for underpaying
estimated income tax in 1994, 1995, and 1996.
This case was submitted fully stipulated pursuant to Rule
122. All of the facts stipulated are so found. Petitioner
resided in Ozark, Alabama, at the time she filed her petition.
Marilyn J. Baker (petitioner) was formerly married to Robert
Vernon Baker, Jr. (Mr. Baker). Mr. Baker was a career military
officer who retired from the U.S. Air Force with the rank of
colonel prior to June 1994. During 1994, 1995, and 1996, Mr.
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