T.C. Memo. 2001-184
UNITED STATES TAX COURT
KATHERINE A. WEIR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11550-99. Filed July 23, 2001.
P omitted from gross income certain payments,
characterized by R as “Pension Income”. P argues that
those payments were received from ex-husband in lieu of
her right to payments under his military pension.
1. Held: Incident to P’s divorce from her
ex-husband, P received as her separate property an
interest in ex-husband’s military pension, and payments
by ex-husband to her pursuant to agreement were gross
income to her pursuant to sec. 61(a)(11), I.R.C.
2. Held, further, P is liable for an addition to
tax under sec. 6651(a), I.R.C., and a penalty under
sec. 6662(a), I.R.C.
Bruce A. Meyers, for petitioner.
David A. Conrad, for respondent.
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