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Tuesday, January 07, 2003


Wow, I am impressed with what Nell B. Newell got away with from the Tax Court today in this opinion. She is recieving $1,017.00 per month in payments from her ex-husband's military pension as part of her divorce settlement, which she did not include in her taxes. The IRS argued that she had a property right to these payments and that therefor they are income from property, which is taxable. In the alternative, the IRS said they should be included as taxable alimony. The Tax Court said that they are not income from a property right because, under Virginia law, a spouse does not have a property interest in these types of pensions. The Tax Court then said that the payments are not alimony because the state divorce decree lables them as part of the property settlement. No, the ball isn't under cup A. And no, its not under cup B because it is under cup A.

Too bad this is not precedent.

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