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pursuant to an equitable division of the marital estate, a one-
half interest in the disposable military retired pay of her
former husband. The acquisition of this property right by
petitioner may be a transfer of property subject to section 1041,
but, like her former husband, petitioner had no basis in this
property, and the distributions from the pension are includable
in petitioner’s gross income.
Therefore, the payments representing petitioner’s interest
in her former husband’s military retirement pay are gross income
to her. See, e.g., Weir v. Commissioner, supra; Eatinger v.
Commissioner, T.C. Memo. 1990-310; Lowe v. Commissioner, T.C.
Memo. 1981-350. Respondent’s position is sustained, and
petitioner must include in her gross income the amounts received
in 1997 as a division of her former husband’s military retirement
pay.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011