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tax on that share of the income. Denbow v. Commissioner, T.C.
Memo. 1989-92. Because the $10,891 retirement pay received by
petitioner was from a community property interest in a military
pension, the payments constitute income to petitioner under
section 61(a)(11). Porter v. Commissioner, T.C. Memo. 1996-475;
Eatinger v. Commissioner, supra; Denbow v. Commissioner, supra.
Accordingly, we hold for respondent.
Petitioner argued that she should be entitled to some credit
for income tax withheld. We are unable to consider petitioner’s
claim because credit for withheld tax does not enter into the
computation of deficiencies determined under section 6211(a) and
(b)(1). Porter v. Commissioner, supra; Eatinger v. Commissioner,
supra. However, as we noted in Eatinger, because a court’s
authority to divide a community military retirement pension is
limited to the amount that is net of income taxes, all income tax
withheld is attributable to the service member spouse. If
petitioner has any remedies with respect to a credit for
withholding taxes, they lie elsewhere.
On her Schedule C, Profit or Loss From Business, petitioner
reported no income and expenses of $9,330 for her craft sales and
marketing business. Respondent disallowed a deduction of $1,723
for supplies and a deduction of $4,583 for other expenses. The
other expenses were booth mat ($2,788), frames and packaging
($592), mockups and patterns ($788), bank charges ($26), and
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