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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 petitioner’s Federal
income tax for the taxable year 2001 in the amount of $633.
However, prior to trial, respondent filed a motion for leave to
file answer out of time in order to assert an increased
deficiency. See sec. 6214(a). Petitioner did not object to
respondent’s motion, and the Court granted it. Accordingly, the
deficiency at issue in this case is $1,900.
After a concession by petitioner,2 the only issue for
decision is whether a $16,909 distribution made to petitioner as
an alternate payee under a qualified domestic relations order is
taxable to her as the distributee of such distribution. We hold
that it is.
Background
Some of the facts have been stipulated, and they are so
found.
At the time that the petition was filed, petitioner resided
in Asheville, North Carolina.
Petitioner and William A. Kelley (Mr. Kelley) were married
in August 1954. The couple separated on June 11, 1986.
Thereafter, in December 1986, the Superior Court of Orange
2 Petitioner concedes that a capital gain distribution of
$138 that she received from Wachovia Securities Inc. is
includable in her income.
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