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Pennsylvania, concluded that Mr. Witcher’s U.S. Navy pension was
a marital asset available for equitable division pursuant to a
Plan of Distribution and awarded petitioner 48.85 percent of the
military pension, the value of which was determined by the court
of common pleas to be $50,320.
Petitioner requested that the Defense Finance and Accounting
Service (DFAS) pay the portion of the military pension directly
to her. Petitioner received distributions totaling $5,836 from
the military pension during the 1998 tax year.
Petitioner filed a Form 1040, U.S. Individual Income Tax
Return, for the 1998 tax year on October 18, 1999. Petitioner
filed a return that reflected her name, address, Social Security
number, signature, date, and telephone numbers, but was otherwise
blank; it did not reflect either income reported or deductions
claimed.
Respondent determined in the notice of deficiency that the
$5,836 that petitioner received from the military pension is
includable in petitioner’s gross income as pension and annuity
income.
Gross income means all income from whatever source derived.
Sec. 61(a). Pensions and retirement allowances paid by the
government constitute gross income unless excluded by law. Sec.
61(a)(11); Weir v. Commissioner, T.C. Memo. 2001-184; Eatinger v.
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