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LARRY G. v. COMMISSIONER OF INTERNAL REVENUE

No. 2518-04.

131 T.C. No. 15

LARRY G. AND MARIA A. WALTON MITCHELL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 15, 2008.

Attorney(s) appearing for the Case

Larry G. and Maria A. Walton Mitchell, pro se.

Michael R. Skutley, for respondent.

OPINION

GOEKE, Judge.1

Respondent determined a deficiency of $1,471 in petitioners' Federal tax for 2001. The issue for decision is whether $5,126 received by petitioner Maria A. Walton Mitchell (petitioner) for her interest in her former husband's military retired pay is includable in her gross income. For the reasons stated herein, we hold that it is.

Background

The following facts are stipulated or are not...

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