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Non-Servicemember.
* * * * * * *
8. Non-Servicemember shall be awarded as her sole
and separate property, one-half (�) of the community
property interest in Servicemember’s net disposable
military retirement pay as set forth in the California
case of Mansell v. Mansell decided by the U.S. Supreme
Court on May 30, 1989, wherein the net disposable
military retirement pay is defined as the net after
deducting (a) amounts owned [sic] by the military
member to the United States; (b) required by law to be
deducted from total pay, including employment taxes,
and fines and forfeitures ordered by courts-martial;
(c) properly deducted from Federal, State and [sic]
income taxes; (d) withheld pursuant to other provisions
under the Internal Revenue Code; (e) deducted to pay
government life insurance premiums; and (f) deducted to
create an annuity for the former spouse (10 U.S.C.
#1408 (a)(4)(A)-(F).
9. The community property interest in the
Servicemember’s net disposable retirement pay is
determined to be 48.7%.[5]
10. Non-Servicemember’s interest in
Servicemember’s net disposable retirement pay is
determined to be 24.35%.[6]
Sometime in 1991, petitioner began receiving monthly
payments from the Defense Finance and Accounting Service (DFAS)
for her interest in Mr. Walton’s military retired pay pursuant to
the QDRO. For the taxable year 2000, petitioner received
payments from DFAS in the aggregate amount of $4,958. DFAS
5 This percentage is calculated as follows: The years of
marriage through the date of separation (12.66 years) divided by
the length of Mr. Walton’s military career (26 years).
6 This percentage is calculated as follows: Petitioner’s
one-half interest of the community property interest (.5 x 48.7
percent).
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