Commissioner v. Dunkin

Opinion by Judge D.W. NELSON; Dissent by Judge REINHARDT.

D.W. NELSON, Senior Circuit Judge:

The Commissioner of Internal Revenue (“Commissioner”) appeals from a decision of the United States Tax Court allowing John Michael Dunkin (“John” or “appellant”) to reduce his taxable income for the 2000 tax year by $25,511 — the amount he paid his former spouse Julie Green (“Julie”) incident to a division of community property' assets upon marital dissolution. *1067In 1997, a California Superior Court (“divorce court”) awarded Julie one half of the marital community’s interest in pension benefits provided…