Gay M. Pfister - Page 1

                                 T.C. Memo. 2002-198                                  

                               UNITED STATES TAX COURT                                

                            GAY M. PFISTER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1846-00.              Filed August 8, 2002.                 

               Mark E. Kellogg, for petitioner.                                       
               Richard F. Stein, and Timothy B. Heavner, for respondent.              

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  Respondent determined a                  
          deficiency of $3,654 in petitioner’s 1997 Federal income tax.               
          The issue is whether amounts received by petitioner from her                
          former husband’s military retirement pay are includable in                  
          petitioner’s gross income.  Petitioner resided in Virginia Beach,           
          Virginia, at the time the petition was filed.                               

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011