- 11 -
1099-INT.3 In the notice that respondent issued to petitioner
for her taxable year 2003, respondent also increased the total
payments of tax shown in petitioner’s 2003 return by $1,354.71,
the amount that DFAS showed as “Federal income tax withheld” in
petitioner’s 2003 Form 1099-R.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b);4 Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
We consider initially the first of the two issues raised in
petitioner’s motion and the only issue raised in respondent’s
motion, namely, whether petitioner must include in her gross
income for her taxable year 2003 the $13,809.35 that DFAS showed
as both “Gross distribution” and “Taxable amount” in petitioner’s
2003 Form 1099-R. The parties agree, and we conclude, that there
is no genuine issue of material fact regarding that issue.5
3In the notice, respondent rounded all amounts.
4All Rule references are to the Tax Court Rules of Practice
and Procedure. Unless otherwise indicated, all section refer-
ences are to the Internal Revenue Code in effect for the year at
issue.
5Petitioner contends that, when DFAS began withholding tax
from the amount to which she is entitled under petitioner’s
divorce decree and petitioner’s property settlement agreement, it
also began calculating the amount to which she is entitled under
that divorce decree and property settlement agreement as 50
(continued...)
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: November 10, 2007