- 4 - It is evident from the divorce decree that Mr. Simon's military retirement benefits, after the referenced deductions, were divided equally between him and petitioner. The parties stipulated that the portion of Mr. Simon's military retirement benefits for petitioner was paid directly to petitioner by the Defense Finance and Accounting Service–- Cleveland Center, Cleveland, Ohio (DFAS). For the year 1994, DFAS issued to Mr. Simon a document entitled Former Spouse Earnings Statement, which reflected payments during 1994 of $15,564.36 to petitioner that were characterized as "Division of Property" payments. This document does not reflect the gross amount of Mr. Simon's pension and the amounts deducted or withheld from his and petitioner's portions for survivor's insurance premiums and Federal income and employment taxes. DFAS did not issue an information return to petitioner for the year 1994 to reflect the gross amount of her portion of the pension and the deductions and withholdings relating to her interest. In a trial memorandum, respondent stated that DFAS issued an information return to Mr. Simon that reflected the gross amount of the retirement payments, the deductions and withholdings, and, in a separate statement, which the parties stipulated, entitled Former Spouse Earnings Statement", $15,564.36 was listed as a "Division of Property" payment to "Palmer Mary A. Simon".Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011