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be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency in petitioners’ Federal
income tax of $1,400 for the taxable year 2000.
The issue for decision is whether $4,958 received in 2000 by
petitioner Maria Antoinette Walton Mitchell for her interest in
her former husband’s military retired pay is includable in
petitioners’ gross income. We hold that it is.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time that the petition was filed, petitioners resided
in Victorville, California. (References to petitioner in the
singular are to petitioner Maria Antoinette Walton Mitchell.)
Before her marriage to petitioner Larry G. Mitchell,
petitioner was married to Bobbie Leon Walton (Mr. Walton).
Petitioner and Mr. Walton were married on March 3, 1973, at which
time Mr. Walton was on active duty in the U.S. Air Force (USAF).2
Petitioner and Mr. Walton separated in or about November 1985,
and their divorce became final on August 29, 1986, pursuant to a
final judgment (divorce judgment) entered by the Superior Court
2 Mr. Walton enlisted in the U.S. Air Force on July 20,
1964.
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