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HAWKINS v. C.I.R.

Nos. 94-9009, 94-9011.

86 F.3d 982 (1996)

Arthur C. HAWKINS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Glenda R. HAWKINS, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

June 14, 1996.

Attorney(s) appearing for the Case

Douglas G. Schneebeck of Modrall, Sperling, Roehl, Harris & Sisk, P.A., Albuquerque, New Mexico, (Stuart R. Butzier, with him on the brief), for Petitioner-Appellant Arthur C. Hawkins.

Patricia Tucker of Laflin, Lieuwen, Tucker, Pick & Heer, P.A., Albuquerque, New Mexico, for Petitioner-Appellee Glenda R. Hawkins.

Robert W. Metzler, United States Department of Justice, Tax Division, Washington, DC, (Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, with him on the brief), for Respondent-Appellee/Respondent-Appellant Commissioner of Internal Revenue.

Before EBEL and HOLLOWAY, Circuit Judges, and BROWN, District Judge.

EBEL, Circuit Judge.

These two consolidated appeals present the question whether husband or wife should bear the income tax burden of a $1 million pension distribution made to the wife pursuant to a marital dissolution decree. Resolution of this question turns on whether the marital settlement agreement incorporated into the parties' dissolution decree constitutes a "qualified domestic relations order" ("QDRO") within the meaning of section 414(p) of the Internal...

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