- 8 -
Petitioner also contends that it is unfair that spouses
divorced prior to February 3, 1991, receive their portion of the
retirement pay net of withheld tax and must pay income tax on
that reduced amount, while spouses divorced on or after February
3, 1991, receive their portion of the retirement pay without a
reduction for withheld tax. Although we appreciate petitioner's
frustration with this disparity of treatment, "The proper place
for a consideration of petitioner's complaint is the halls of
Congress, not here." Hays Corp. v. Commissioner, 40 T.C. 436,
443 (1963), affd. 331 F.2d 422 (7th Cir. 1964).
Reviewed and adopted as the report of the Small Tax Case
Division.
In order to give effect to our disposition of the disputed
issue,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011