Phyllis Herrmann Witcher - Page 2




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          concessions by the parties,2 the issues for decision are:  (1)              
          Whether the distributions petitioner received from her former               
          husband’s military pension are includable in gross income; (2)              
          whether a settlement payment that petitioner received is                    
          includable in gross income; (3) whether petitioner is entitled to           
          a deduction for depreciation on rental property; and (4) whether            
          petitioner is liable for an addition to tax under section                   
          6651(a)(1) for failure to file a return timely.                             
               Petitioner resided in Wilmington, Delaware, at the time she            
          filed her petition.  The stipulation of facts and attached                  
          exhibits are incorporated herein by this reference.  For                    
          convenience we combine findings of fact and conclusions.                    
          1.   Military Pension Distribution                                          
               Petitioner and Murray H. Witcher, Jr., (Mr. Witcher) were              
          married in 1961.  Mr. Witcher served in the U.S. Navy for a                 
          number of years during their marriage.  Pursuant to a divorce               
          proceeding between petitioner and Mr. Witcher in 1992, the Court            
          of Common Pleas of Delaware County (court of common pleas),                 


               2  Respondent concedes that petitioner is entitled to                  
          deductions for fees and dues paid with respect to rental                    
          property.  Respondent determined that petitioner received $2,340            
          in wages from Horizon Temps & Staffers, Inc. and $320 in capital            
          gain and ordinary dividends.  Petitioner does not dispute                   
          respondent’s determination with respect to these issues and we              
          deem them conceded.  The parties agree that petitioner received             
          $2,366 of income from a rental property, net of expenses.                   
          Because petitioner does not dispute that she received the income            
          or that it is taxable to her, we deem this issue conceded.                  





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