Powell v. Commissioner
United States Tax Court
H and W, residents of California, were divorced in 1984. The California divorce decree apportioned between H and W the distribution of their community property interest in a qualified savings plan of H's employer. Held, the antialienation provisions of sec. 401(a)(13), I.R.C., and the preemption provisions of the Employee Retirement Income Security Act of 1974, Pub.
Read the full summary
H and W, residents of California, were divorced in 1984. The California divorce decree apportioned between H and W the distribution of their community property interest in a qualified savings plan of H's employer. Held, the antialienation provisions of sec. 401(a)(13), I.R.C., and the preemption provisions of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, sec. 514, 88 Stat. 829, 897 (current version at 29 U.S.C. sec. 1144(a) (1988)), do not preclude characterizing W as a distributee under sec. 402(a)(1), I.R.C.Held, further, as such "distributee" on the amount of said…
1Opinion of the Court
OPINION
Tannenwald, Judge:
In these consolidated cases, respondent determined deficiencies of $20,623 in the Federal income tax of Rodney L. Powell (Rodney) for the taxable year 1984 and $16,237 in the Federal income tax of Flora B. Powell (Flora) for the taxable year 1985. The issue for decision is whether a distribution from a qualified pension plan of Rodney’s employer is taxable in its entirety to Rodney or in part to Rodney and in part to Flora.
The cases were submitted fully stipulated under Rule 122.1 The stipulated facts are so found, and the stipulation and the exhibits attached thereto…
2Cases cited26 opinions
- Edelman v. JordanSupreme Court of the United States · 1974
- Hicks v. MirandaSupreme Court of the United States · 1975
- McCarty v. McCartySupreme Court of the United States · 1981
- Hisquierdo v. HisquierdoSupreme Court of the United States · 1979
- Mandel v. BradleySupreme Court of the United States · 1977
21 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, District of Columbia · 1997
- Ordlock v. Comm'rUnited States Tax Court · 2006
- Mitchell v. Comm'rUnited States Tax Court · 2008
- Dunkin v. Comm'rUnited States Tax Court · 2005
16 more not listed; retrieve them via the Exa API.