Gay M. Pfister - Page 2

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               This case was submitted fully stipulated under Rule 122.1              
          The facts may be summarized as follows.2  Petitioner and her                
          former husband, Lewis M. Pfister, Jr., were married on July 15,             
          1961.  Petitioner and her former husband were divorced by a Final           
          Decree of Divorce, entered on April 1, 1986, by the Circuit Court           
          of Fairfax County, Virginia.  This decree has not been modified             
          in any way since its entry.                                                 
               Petitioner’s former husband retired from the United States             
          Air Force on January 31, 1982.  At the time of the divorce, he              
          was receiving retirement pay as a result of this service.  The              
          divorce decree incorporated a “Property And Support Settlement              
          Agreement” (hereinafter jointly referred to as the “decree”),               
          which provided:                                                             
                    12.  HUSBAND’S MILITARY BENEFITS.  It is the agreement            
               of the parties that the wife shall hereafter have all                  
               benefits and privileges bestowed upon her as a spouse of a             
               former member of the United States Armed forces on active              
               duty, same being pursuant to Uniformed Services Former                 
               Spouses’ Protection Act, Public Law 97-252, said                       
               entitlements to include, by way of example, commissary, PX,            
               and medical benefit privileges as more specifically set                
               forth in said Act.                                                     

               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code in effect for the year in issue, and Rule             
          references are to the Tax Court Rules of Practice and Procedure.            
               2  The facts are not in dispute and the issue is primarily             
          one of law.  Sec. 7491, concerning burden of proof, has no                  
          bearing on this issue.                                                      

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