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Respondent determined a deficiency of $3,255 in petitioners'
Federal income tax for 1994.
The sole issue for decision is whether amounts received by
Mary A. Palmer (petitioner) during 1994 from her former husband's
military retirement pay are includable in petitioners' gross
income under section 61(a)(11).2
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are incorporated
herein by reference. Petitioners, husband and wife, were
residents of Round Rock, Texas, at the time the petition was
filed.
Petitioner was previously married to Robert V. Simon (Mr.
Simon). They were divorced by a Texas State court on June 27,
1977. At the time of their divorce, petitioner's former spouse,
Mr. Simon, was retired from the U.S. Air Force and was receiving
military retirement benefits. Although the record is not clear
as to the number of children petitioner and Mr. Simon had, the
divorce decree between petitioner and Mr. Simon referred to two
children who were under 18 years of age at the time of the
divorce. Petitioner was designated managing conservator of the
2 One other adjustment in the notice of deficiency
relates to the taxable portion of Social Security benefits
petitioners received during 1994. This is a computational
adjustment that will be resolved by the Court's holding on the
retirement pay question.
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