- 2 -
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency in petitioner's Federal
income tax for the taxable year 1997 in the amount of $1,515.
The issue for decision is whether the amount received by
petitioner in 1997 as a portion of her former spouse's military
retirement pay is includable in her gross income for that year.
We hold that it is.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in San Antonio, Texas, at the time
that her petition was filed with the Court.
Petitioner and her former husband, Dan D. Fulgham (Col.
Fulgham), were divorced in 1984. Col. Fulgham was a colonel in
the Air Force. Under the decree of divorce, the District Court
of Bexar County, Texas, awarded petitioner 20 percent of Col.
Fulgham's net military retirement pay as a property settlement.
Petitioner, whose divorce was effective prior to February 3,
1991, received her portion of Col. Fulgham’s military retirement
pension computed by the following formula: 20% x (gross pension -
VA compensation - Federal income tax withheld).2
2 So stipulated. We note that the record is silent
regarding any VA compensation to which Col. Fulgham may have been
entitled.
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