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erroneous acts or omissions of internal revenue agents or
employees. Estate of Emerson v. Commissioner, 67 T.C. 612, 617-
618 (1977); Auto. Club v. Commissioner, 353 U.S. 180 (1957).
Prior administrative determinations that involve the same or
related taxpayers do not preclude the Internal Revenue Service
from making a contrary determination for a different year. Coors
v. Commissioner, 60 T.C. 368, 406 (1973). The Court holds,
therefore, that, even though respondent held in 1987 that the
retirement benefits from Mr. Simon's pension were not gross
income for petitioners' 1981, 1984, and 1985 tax years,
respondent is not estopped or barred in this case from taking a
contrary position for a subsequent tax year.
Petitioners' second argument is that, because petitioner's
portion of her former husband's retirement benefits was reduced
for Federal income taxes, the withholdings relating to her
interest should be credited against the deficiency. This Court
has held that the credit for withheld taxes allowable under
section 31 does not enter into the computation of deficiencies
determined under section 6211(a) and (b)(1). Redcay v.
Commissioner, 12 T.C. 806, 809-810 (1949). Moreover, 10 U.S.C.
section 1408(c)(1) (1988), relating to retired military benefits
refers to the "disposable retired or retainer pay" of military
personnel. By definition, as to divorces effective prior to
February 3, 1991, the phrase "disposable retired pay" means the
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