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 incomePage: 1 2 3 4 Next
Last modified: May 25, 2011