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Petitioner does not argue, nor would we agree, that military
retirement pay is not a pension within the meaning of section
61(a)(11). See, e.g., Eatinger v. Commissioner, T.C. Memo. 1990-
310 (stating, without discussion: “A military retirement
pension, like other pensions, is simply a right to receive a
future income stream from the retiree’s employer.”); sec. 1.61-
11, Income Tax Regs. (“Pensions and retirement allowances paid
either by the Government or by private persons constitute gross
income unless excluded by law.”). Nor does petitioner argue, nor
would we agree, that pension payments are not gross income to a
divorced spouse who, upon the division of the property of the
marital community attendant to the divorce, received the right to
those payments as her separate property. See, e.g., Eatinger v.
Commissioner, supra; Lowe v. Commissioner, T.C. Memo. 1981-350.
C. Petitioner’s Argument
Petitioner relies on the following points:
At the time of the divorce, the Court ordered that
Petitioner’s ex-husband, Robert Mooney, make settlement
payments to her in lieu of her community property
interest in the military retirement benefits. Weir
received cash settlement payments while her ex-husband,
Robert Mooney, received the military retirement
benefits as his separate property. At the time of the
divorce, the equal division of the community was
considered a nontaxable partition of the property.
Whereas, this equal division of the community is
considered a nontaxable partition of the property.
Petitioner’s divorce became final on January 3, 1980.
Petitioner’s view of the facts is that, on that date, an
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