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MESS v. COMMISSIONER

Docket No. 20371-98.

79 T.C.M. 1443 (2000)

T.C. Memo. 2000-37

James Mess and Janet Mess v. Commissioner.

United States Tax Court.

Filed February 7, 2000.

Attorney(s) appearing for the Case

Alan R. Herson, for the petitioners. Robert V. Boeshaar, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency in petitioners' 1996 Federal income tax in the amount of $847.

The issue is whether amounts petitioner Janet Mess (petitioner) received from her former husband's military retirement pension during 1996 are includable in gross income under section 61.1 Petitioners resided in Talent, Oregon, at the time the petition was filed.

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