FERNANDEZ v. COMMISSIONER

Docket No. 3143-10.

138 T.C. 378 (2012)

SHANNON L. FERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 14, 2012.


Attorney(s) appearing for the Case

J. Christopher Toews , for petitioner.

Kris H. An and Laura Beth Salant , for respondent.


OPINION

WHERRY, Judge:

This case is before the Court on a petition for redetermination of a deficiency. Respondent determined that petitioner had unreported income of $11,691, resulting in an income tax deficiency of $3,587 for the 2007 tax year.

This case stems from petitioner's receipt of $11,691 from the Los Angeles County Employees Retirement Association (LACERA) pursuant to a divorce agreement awarding her a portion of her former husband...

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