Williams v. Commissioner
United States Tax Court
Petitioner, who spent roughly 20 percent of his more than 30 years of Federal service, married and domiciled in community property States and the balance in noncommunity property States, started to receive his civil service retirement annuity, to which he had made contribution throughout his career, while domiciled in Arizona.
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Petitioner, who spent roughly 20 percent of his more than 30 years of Federal service, married and domiciled in community property States and the balance in noncommunity property States, started to receive his civil service retirement annuity, to which he had made contribution throughout his career, while domiciled in Arizona. Held, under these facts, the retirement income is "acquired" over a period of time, therefore, it is community property in the proportion that the domicile of the community in a community property State bears to petitioner's entire period of Federal service. This…
1Opinion of the Court
OPINION
Mulroney, Judge:
Respondent determined a deficiency in the petitioners’ income tax for 1964 in the amount of $91.23.
The issue here involves the proper apportionment of retirement income credit and the community property consequences with respect to that credit and civil service retirement annuity income.
All of the facts have been stipulated and they are so found.
Walter F. and Edna M. Williams, husband and wife, had their legal residence in Yuma, Ariz., at the time they filed their petition herein. They filed a joint income tax return for 1964 with the district director of internal…
2Cases cited18 opinions
- Goodell v. KochSupreme Court of the United States · 1930
- Porter v. PorterArizona Supreme Court · 1948
- Guye v. GuyeWashington Supreme Court · 1911
- Herring v. BlakeleyTexas Supreme Court · 1965
- Rundle v. WintersArizona Supreme Court · 1931
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3Cited by5 opinions
- Dillin v. CommissionerUnited States Tax Court · 1971
- Miller v. CommissionerUnited States Tax Court · 1969
- Dillin v. CommissionerUnited States Tax Court · 1971
- Miller v. CommissionerUnited States Tax Court · 1969
- Williams v. CommissionerUnited States Tax Court · 1968