Dunkin v. Comm'r
United States Tax Court
Petitioner (P), who was divorced, was entitled to retireand receive pension payments. If P had retired, his formerspouse would have been entitled under California communityproperty law to receive an amount from P equal to one-half ofhis pension. However, P continued working, delaying his receiptof pension benefits.
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Petitioner (P), who was divorced, was entitled to retireand receive pension payments. If P had retired, his formerspouse would have been entitled under California communityproperty law to receive an amount from P equal to one-half ofhis pension. However, P continued working, delaying his receiptof pension benefits. During the years P continued working, P'sformer spouse was entitled under California community propertylaw to receive a monthly payment from P equal to one-half of thepension benefit which P had earned during their marriage andwhich P would have received if he had retired on the…
1Opinion of the Court
Colvin, Judge:
Respondent determined a deficiency of $8,222 in petitioner’s Federal income tax for 2000. The sole issue for decision is whether petitioner may reduce his gross income by the $25,511 that he was required by California community property law to pay to his former spouse in 2000. We hold that he may.
Unless otherwise stated, section references are to the Internal Revenue Code as amended and in effect for 2000.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner
Petitioner resided in Long Beach, California, when the petition was filed.
The Superior Court…
2Cases cited21 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Poe v. SeabornSupreme Court of the United States · 1930
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3Cited by12 opinions
- Commissioner v. DunkinCourt of Appeals for the Ninth Circuit · 2007
- Buckardt v. Comm'rUnited States Tax Court · 2010
- Cir v. DunkinCourt of Appeals for the Ninth Circuit · 2007
- Commissioner v. DunkinCourt of Appeals for the Ninth Circuit · 2007
- Dunkin v. Comm'rUnited States Tax Court · 2005
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