Earl R. and Mary A. Palmer - Page 5




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               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".                   






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