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Commissioner, T.C. Memo. 1990-310; sec. 1.61-11(a), Income Tax
Regs.
The Supreme Court in McCarty v. McCarty, 453 U.S. 210, 228
(1981), determined that military retirement pay could not be
attached to satisfy a property settlement incident to a divorce,
and was not subject to a State’s community property laws. In
response to McCarty, Congress enacted 10 U.S.C. sec. 1408 (2000)
in the Uniformed Services Former Spouses’ Protection Act, Pub. L.
97-252, sec. 1002, 96 Stat. 730-735 (1982). The provisions of 10
U.S.C. sec. 1408, Payment of retired or retainer pay in
compliance with court orders, relevant to the case at hand
provide as follows:
(a) Definitions.--In this section:
(1) The term “court” means--
(A) any court of competent jurisdiction of
any State * * *
* * * * * * *
(2) The term “court order” means a final decree of
divorce, dissolution, annulment, or legal separation
issued by a court, or a court ordered, ratified, or
approved property settlement incident to such a decree
(including a final decree modifying the terms of a
previously issued decree of divorce, dissolution, * * *
or a court ordered, ratified, or approved property
settlement incident to such previously issued decree)
* * * which–-
* * * * * * *
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