Hawkins v. Commissioner
United States Tax Court
H and W entered into a marital settlement agreement providing that W would receive cash of $ 1 million from H's share of a pension plan. The cash of $ 1 million was paid to W in installments during 1987 by checks written on the pension plan bank account. H thereafter filed a motion for entry of qualified domestic relations order (QDRO) nunc pro tunc in the New Mexico district court.
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H and W entered into a marital settlement agreement providing that W would receive cash of $ 1 million from H's share of a pension plan. The cash of $ 1 million was paid to W in installments during 1987 by checks written on the pension plan bank account. H thereafter filed a motion for entry of qualified domestic relations order (QDRO) nunc pro tunc in the New Mexico district court. The New Mexico district court denied the motion. 1. Held, collateral estoppel does not apply to determine whether the marital settlement agreement satisfies the requirements of sec. 414(p), I.R.C. 2. Held,…
1Opinion of the Court
OPINION
Cohen, Judge:
Respondent determined deficiencies in petitioners’ 1987 Federal income tax of $384,792 for Arthur C. Hawkins (Dr. Hawkins) and $377,573 for Glenda R. Hawkins (Mrs. Hawkins). These deficiencies stem from payments made to Mrs. Hawkins from the Arthur C. Hawkins, D.D.S., P.A. Pension Plan (pension plan), in connection with her divorce from Dr. Hawkins. These consolidated cases are before the Court on the parties’ cross-motions for summary judgment. The issues for decision are:(1) Whether collateral estoppel precludes Dr. Hawkins’ claim that the marital settlement agreement…
2Cases cited11 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Commissioner v. LesterSupreme Court of the United States · 1961
- Meier v. CommissionerUnited States Tax Court · 1988
- Stone v. StoneCourt of Appeals for the Ninth Circuit · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Arthur C. Hawkins v. Commissioner of Internal Revenue, Glenda R. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1996
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Brotman v. CommissionerUnited States Tax Court · 1995
- Rodoni v. CommissionerUnited States Tax Court · 1995
- Amarasinghe v. Comm'rUnited States Tax Court · 2007
13 more not listed; retrieve them via the Exa API.