Mitchell v. Comm'r
United States Tax Court
P-W received distributions during 2001 made pursuant to a QDRO after her ex-husband retired from the U.S. Air Force. Ps did not include the 2001 distribution in income when they filed their joint 2001 Federal tax return. R issued a notice of deficiency in which he determined that Ps were liable for income tax on the distribution. Held: Distributions received by P-W are income to P-W and are includable in petitioners' taxable income.
1Opinion of the Court
OPINION
Goeke, Judge:1
Respondent determined a deficiency of $1,471 in petitioners’ Federal tax for 2001. The issue for decision is whether $5,126 received by petitioner Maria A. Walton Mitchell (petitioner) for her interest in her former husband’s military retired pay is includable in her gross income. For the reasons stated herein, we hold that it is.
Background
The following facts are stipulated or are not disputed by the parties. The parties’ stipulation of facts and the accompanying exhibits are incorporated herein by this reference.
Petitioners resided in California at the time that the…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- McCarty v. McCartySupreme Court of the United States · 1981
- Blair v. CommissionerSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
4 more not listed; retrieve them via the Exa API.
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