Legal Opinion
Gay M. Pfister v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided February 27, 2004No. 02-2288PublishedCited by 10 opinions
1Opinion of the Court
Affirmed by published opinion. Judge GREGORY wrote the opinion in which Judge LUTTIG and Judge WILLIAMS joined.
OPINION
GREGORY, Circuit Judge:
Gay M. Pfister (“Pfister”) appeals from the United States Tax Court’s decision that there is a deficiency in income tax due for the taxable year 1997, in the amount of $8,654.00 for a $13,061.00 payment she received as her portion of her ex-husband’s disposable retirement pay for that year. The issue is whether the Tax Court correctly held that the $13,061.00 payment made to Pfister by the Defense Finance and Accounting Service (“DFAS”), pursuant to a…
2Cases cited6 opinions
- McCarty v. McCartySupreme Court of the United States · 1981
- Estate of Fred O. Godley, Deceased Fred D. Godley, Administrator Cta v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2002
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Miles Production Company and Ellison Miles v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- B. Belk, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2014
- Proctor v. Comm'rUnited States Tax Court · 2007
- Platt v. Comm'rUnited States Tax Court · 2008
- DOTSON v. COMMISSIONERUnited States Tax Court · 2004
- Neil Jerome Proctor v. CommissionerUnited States Tax Court · 2007
5 more not listed; retrieve them via the Exa API.