Denbow v. Commissioner
United States Tax Court
Held: Pursuant to a stipulated property settlement agreement incident to divorce, petitioner was awarded all of her former spouse's Air Force retirement benefits, Veterans Administration educational benefits, and weekly payments of $ 210. Held: as petitioner had a one-half community property interest in all compensation earned by her husband during coverture, including military retirement benefits which, under Texas law, are earned ratably over the period of employment, she…
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Held: Pursuant to a stipulated property settlement agreement incident to divorce, petitioner was awarded all of her former spouse's Air Force retirement benefits, Veterans Administration educational benefits, and weekly payments of $ 210. Held: as petitioner had a one-half community property interest in all compensation earned by her husband during coverture, including military retirement benefits which, under Texas law, are earned ratably over the period of employment, she is taxable on one-half of his retirement benefits. Held further: the remainder of the payments received by petitioner…
1Opinion of the Court
ANN L. DENBOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Denbow v. Commissioner
Docket No. 9812-87.
United States Tax Court
T.C. Memo 1989-92; 1989 Tax Ct. Memo LEXIS 92; 56 T.C.M. (CCH) 1397; T.C.M. (RIA) 89092; 10 Employee Benefits Cas. (BNA) 2201;
March 9, 1989.
Held: Pursuant to a stipulated property settlement agreement incident to divorce, petitioner was awarded all of her former spouse's Air Force retirement benefits, Veterans Administration educational benefits, and weekly payments of $ 210. Held: as petitioner had a one-half community property interest in all compensation…
2Cases cited21 opinions
- McCarty v. McCartySupreme Court of the United States · 1981
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- United States v. MitchellSupreme Court of the United States · 1971
- Marcello v. CommissionerUnited States Tax Court · 1964
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