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support and to maintain medical insurance for the minor children.
The divorce decree did not order petitioner to maintain medical
insurance for his former spouse. Pursuant to Virginia law, the
divorce decree designated the marital residence, petitioner’s
Thrift Savings Plan, valued at $63,445.46,1 and petitioner’s
Civil Service Retirement Plan as marital property and granted
petitioner’s former spouse a 50-percent interest in the marital
property.
The divorce decree further ordered that $31,722.73 was to be
transferred immediately from petitioner’s Thrift Savings Plan
into the sole name of petitioner’s former spouse. Regarding
petitioner’s Civil Service Retirement Plan, the divorce decree
ordered the following:
7. The plaintiff is hereby awarded fifty percent of the
marital share of the defendant’s [petitioner’s] pension
acquired through his employment with the United States
Government, Civil Service, Department of the Navy. The
plaintiff [sic] share of retirement shall be calculated
using a fraction where the numerator shall be 22.5,
representing the number of years of the marriage, and
the denominator shall be the total number of years
during which creditable retirement benefits were
acquired by the defendant, times fifty percent.
Petitioner timely filed a tax return for his taxable year
2002, characterizing on that return $6,724 as deductible alimony
1The Thrift Savings Plan had a gross value of $88,487.21,
less $10,902.22 (borrowed from the plan to pay off the mortgage
on the marital residence), less $14,139.53 (borrowed from the
plan to pay off the mortgage on other marital property), for a
net value of $63,445.46.
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Last modified: May 25, 2011