T.C. Memo. 2000-37
UNITED STATES TAX COURT
JAMES MESS AND JANET MESS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20371-98. Filed February 7, 2000.
Alan R. Herson, for petitioners.
Robert V. Boeshaar, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency in petitioners’ 1996 Federal income tax in the amount
of $847.
The issue is whether amounts petitioner Janet Mess
(petitioner) received from her former husband's military
retirement pension during 1996 are includable in gross income
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