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MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: This case is before the Court on a petition
for judicial review of a notice of deficiency in which respondent
determined a $51,9841 deficiency for petitioner’s 2002 taxable
year. The issues for decision are:
(1) Whether a $168,355 pension distribution to petitioner in
2002 pursuant to a qualified domestic relations order (QDRO) is
includable in petitioner’s 2002 taxable income;
(2) whether $8,119.20 of the $9,552 in Social Security
benefits received by petitioner in 2002 is includable in
petitioner’s 2002 taxable income;
(3) whether petitioner is liable for additions to tax under
section 6651(a)(1)2 and (2) in the amounts of $4,120.43, and
$3,204.78, respectively; and
(4) whether petitioner is liable for an addition to tax
under section 6654(a) in the amount of $486.95 for failure to pay
estimated income tax.
1 The actual amount of the deficiency remaining unpaid,
$18,313 plus applicable penalties and interest, is significantly
less because a portion of the tax due had been withheld.
2 All section references are to the Internal Revenue Code of
1986, as amended and in effect for the taxable year at issue.
The Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007