Brotman v. Commissioner
United States Tax Court
Pursuant to a purported qualified domestic relations order (QDRO) entered in the Court of Common Pleas for Montgomery County, Pennsylvania, P received a cash payment from a profit-sharing plan, in which her ex-husband participated. P subsequently filed a complaint in the U.S.
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Pursuant to a purported qualified domestic relations order (QDRO) entered in the Court of Common Pleas for Montgomery County, Pennsylvania, P received a cash payment from a profit-sharing plan, in which her ex-husband participated. P subsequently filed a complaint in the U.S. District Court for the Eastern District of Pennsylvania, against her ex-husband and the plan administrator, raising the issue of whether the purported QDRO met the statutory requirements of a QDRO under sec. 206(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829, 29 U.S.C.…
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined a deficiency in petitioner’s 1988 Federal income tax of $11,752 and an addition to tax of $588 under section 6653(a)(1).1 This case is before us on respondent’s motion for partial summary judgment under Rule 121 that collateral estoppel precludes petitioner’s claim that a domestic relations order entered January 7, 1988, by the Court of Common Pleas for Montgomery County, Pennsylvania, is not a “qualified domestic relations order” within the meaning of section 414(p).
The disposition of a motion for summary judgment under Rule 121(b) is controlled…
2Cases cited27 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
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3Cited by16 opinions
- Carter v. CommissionerCourt of Appeals for the Seventh Circuit · 2014
- Estate of Bartels v. CommissionerUnited States Tax Court · 1996
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
- Gardner v. Comm'rUnited States Tax Court · 2015
- Fitzpatrick v. CommissionerUnited States Tax Court · 1995
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