John Michael Dunkin - Page 2

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               John Michael Dunkin, pro se.                                           
               Vicken Abajian, for respondent.                                        


               COLVIN, Judge:  Respondent determined a deficiency of $8,222           
          in petitioner’s Federal income tax for 2000.  The sole issue for            
          decision is whether petitioner may reduce his gross income by the           
          $25,511 that he was required by California community property law           
          to pay to his former spouse in 2000.  We hold that he may.                  
               Unless otherwise stated, section references are to the                 
          Internal Revenue Code as amended and in effect for 2000.                    
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          Petitioner                                                                  
               Petitioner resided in Long Beach, California, when the                 
          petition was filed.                                                         
               The Superior Court for the County of Los Angeles,                      
          California, entered a judgment of divorce for petitioner and his            
          former spouse on August 19, 1997.  As of 1997, petitioner had               
          been employed by the City of Los Angeles for 27 years.                      
               Petitioner participated in a defined benefit pension plan              
          (the pension plan) administered by the Board of Pension                     
          Commissioners (the pension board).  He became eligible to receive           
          benefits under the pension plan on May 19, 1989. The divorce                
          judgment provided in pertinent part as follows:                             






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