Neil Jerome Proctor v. Commissioner

129 T.C. No. 12

UNITED STATES TAX COURT NEIL JEROME PROCTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2813-06. Filed October 10, 2007. P and his spouse (S) divorced in December 1993. The divorce decree required P and S to share equally their children’s uninsured medical and dental costs. The divorce decree also required P, pursuant to the Uniformed Services Former Spouses’ Protection Act,

10 U.S.C. sec. 1408

(2000), to pay S 25 percent of his military retirement pay. The divorce decree did not indicate whether the payments with respect to P’s military retirement…