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and December 1996, the total being $12,264, as required by
paragraph 3c.
Petitioner timely filed, and respondent granted, an
extension of time to file his 1996 Federal income tax return
until August 15, 1997. On September 14, 1998, respondent
prepared a “Proposed Individual Income Tax Assessment” based on
1996 Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc., which reflected that petitioner received $39,900 of
retirement proceeds. Petitioner filed his 1996 return on
December 19, 2001. In that return, petitioner reported $39,900
of pension income and claimed a deduction in the amount of
$12,264 as alimony payments to Ms. Warriner. Respondent
disallowed the deduction for the alimony payments.
Discussion
1. Payments to Ms. Warriner
We must decide the proper characterization of the $12,264 of
petitioner’s military retirement pension paid to Ms. Warriner.
Petitioner argues these payments constitute deductible alimony,
and respondent claims these payments constitute a division of
marital property.4 Respondent maintains the payments represent a
4 The record is silent as to the position Ms. Warriner took
in regard to the payments on her 1996 Federal income tax return.
Additionally, the record is silent as to whether the Defense
Finance and Accounting Service prepared a separate account and
(continued...)
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