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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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Last modified: May 25, 2011