Katherine A. Weir - Page 1

                                 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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