Balding v. Commissioner
United States Tax Court
Petitioner received payments in settlement of her claim to a community property share of her ex-husband's military retirement pay. Held, pursuant to sec. 1041, I.R.C., no income is recognized by petitioner on receipt of such payments.
1Opinion of the Court
OPINION
HALPERN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the years 1986, 1987, and 1988, in the amounts of $3,605, $3,240, and $1,912, respectively. The sole issue we must decide is whether payments received by petitioner in settlement of her claim to a community property share of her ex-husband's military retirement pay are includable in gross income. This case has been submitted for decision without trial, pursuant to Rule 122.1 Facts stipulated by the parties are so found. The stipulation of facts filed by the parties and attached exhibits are…
2Cases cited10 opinions
- McCarty v. McCartySupreme Court of the United States · 1981
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Johnson v. United StatesCourt of Appeals for the Ninth Circuit · 1943
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3Cited by13 opinions
- Berger v. CommissionerUnited States Tax Court · 1996
- Brotman v. CommissionerUnited States Tax Court · 1995
- Seymour v. CommissionerUnited States Tax Court · 1997
- Gibbs v. CommissionerUnited States Tax Court · 1997
- Balding v. CommissionerUnited States Tax Court · 1992
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