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Background
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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Last modified: May 25, 2011