Josephine A. Fulgham - Page 9




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               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.                               


















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