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Petitioner Wife’s rights regarding the military
retirement pension in which she has a vested community
interest and which said pension rights are set forth in
the Separation Agreement herein.
On September 26, 1979, an interlocutory judgment of
dissolution of marriage (the interlocutory judgment) was entered
in the Superior Court of California, County of Napa (Superior
Court). Among other things, the interlocutory judgment
incorporated both the agreement and the addendum.
On January 3, 1980, a final judgment of dissolution of
marriage (the final judgment) was entered in the Superior Court,
which, among other things, incorporated and made binding all of
the provisions of the interlocutory judgment, and restored
petitioner and ex-husband to the status of single persons.
By personal check, ex-husband paid petitioner $16,641 and
$17,098 in 1994 and 1995, respectively (without distinction, the
payments). Petitioner did not report the $16,641 payment on her
1994 Federal income tax return, nor did she report the $17,098
payment on her 1995 Federal income tax return.
Petitioner filed her 1994 Federal income tax return (the
1994 return) no earlier than May 20, 1996. The 1994 return shows
a total tax due of $6,798.97 and total payments of $9,871.12.
The notice contains a statement of income tax changes
showing increases of $16,641 and $17,098, for 1994 and 1995,
respectively, with the explanation “Pension Income”. The notice
further explains that petitioner received those sums from
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