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.
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