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husband’s former employer’s retirement plan.1 Petitioner’s
position is that she should not be subject to income tax on the
payments in question because her deceased husband’s Social
Security number (SSN), rather than her own, is listed on various
documents concerning the payments that she periodically received
from his former employer’s retirement plan.
No written stipulation of fact was filed in this case. An
oral stipulation of fact was made at trial. The oral stipulation
of fact and the referenced exhibits identified in that
stipulation are incorporated herein by this reference.
Petitioner resided in Tacoma, Washington, on the date the
petition was filed.
Petitioner was married to Denorise Whittaker (Mr. Whittaker)
until his death on October 4, 1995. Approximately 4 months
before his death, Mr. Whittaker retired from the Boeing Co.
(Boeing) effective June 1, 1995. As an employee of Boeing, Mr.
Whittaker participated in the Boeing Employee Retirement Plan
(plan). When he retired, Mr. Whittaker elected a 75-percent
joint and surviving spouse option, naming petitioner as his joint
annuitant under the plan. After Mr. Whittaker’s death,
petitioner became entitled to receive from the plan a benefit of
$815.13 per month for the remainder of her life. Pursuant to the
1 Petitioner claimed an earned income credit on her 1998 tax
return. Her eligibility for the credit is a computational
matter.
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