United States Fourth Circuit

The Tax Court correctly deemed plaintiff, under the Uniformed Services Former Spouses' Protection Act, to be the owner of half of her ex-husband's military retirement pay. The pension payments that she receives are thus taxable income.

Appellate Information

• Decided 02/27/2004
• Published 02/27/2004

Judges

• Before LUTTIG, WILLIAMS and GREGORY, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:Mark Edward Kellogg, Becker, Hadeed, Kellogg & Berry, P.C., Springfield, Virginia, for Appellant.  Karen Deborah Utiger, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF:  Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.