MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes of $964 for 1995 and $3,442 for 1996.
The issue for decision is whether petitioner's receipt of a portion of military retirement pay to which petitioner's former husband otherwise was entitled constitutes receipt of taxable: (1) Alimony pursuant to sections 61(a)(8) and 71; or, in the alternative, (2) pension income pursuant...
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