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monthly payments Ms. Reichner received from January through
November 2002 were not made under the QDRO.
The monthly payment for December 2002 presents a closer
question. Petitioner believed he “probably” stopped sending Ms.
Reichner checks in December 2002 but admitted he was not sure.
The absence of a canceled check for that month is circumstantial
evidence that the Delta plan had begun making distributions to
Ms. Reichner under the QDRO. Petitioner testified, however, that
he had lost some of his canceled checks either when he moved or
when he suffered a house fire. Furthermore, petitioner reported
the entire $12,000 as gross income and claimed a $12,000
deduction. Had petitioner stopped making payments after
November, one would have expected him to report only $11,000 as
gross income and claim an $11,000 deduction. In sum, considering
petitioner’s equivocal testimony, the position he took in the tax
return, and the lack of direct evidence, we find that Ms.
Reichner did not receive a distribution from the Delta plan in
December 2002. We therefore conclude that petitioner is the
distributee of the $12,000 at issue, which amount is taxable to
him under section 72. See sec. 402(a).
Amounts received under section 72 generally are includable
in gross income. Sec. 72(a). Although section 72 provides
exceptions to this rule, nothing in the record indicates that
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