LexyCorpus case page
CourtListener opinion 4330783
Date unknown · US
- Extracted case name
- pending
- Extracted reporter citation
- pending
- Docket / number
- 15334-95
Machine-draft headnote
Machine-draft public headnote: CourtListener opinion 4330783 is included in the LexyCorpus QDRO sample set as a public CourtListener opinion with relevance to pension / defined benefit issues. The current annotation is conservative: it identifies source provenance, relevance signals, and evidence quotes for attorney/agent retrieval. It is not a Willie-approved legal headnote yet.
Retrieval annotation
Draft retrieval summary: this opinion has QDRO relevance score 5/5, retirement-division score 5/5, and family-law score 5/5. Use the quoted text and full opinion below before relying on the case.
Category: pension / defined benefit issues
Evidence quotes
QDRO“y, after the settlement of other issues, it only remains for us to decide the income tax effect of a distribution which petitioner, as alternate payee, received from her former husband's thrift and pension funds under a qualified domestic relations order (QDRO) related to her divorce. At the time the petition herein was filed, petitioner was a resident of Ohio. Petitioner was divorced from her husband, Mr. Willadsen, in 1989. Petitioner remarried in late 1990 and for that year timely filed a joint return together with her new spouse, Mr. Clawson. Mr. Clawson's liability is not an issue in this case. In D”
pension“without trial under the provisions of Rule 122. Accordingly, after the settlement of other issues, it only remains for us to decide the income tax effect of a distribution which petitioner, as alternate payee, received from her former husband's thrift and pension funds under a qualified domestic relations order (QDRO) related to her divorce. At the time the petition herein was filed, petitioner was a resident of Ohio. Petitioner was divorced from her husband, Mr. Willadsen, in 1989. Petitioner remarried in late 1990 and for that year timely filed a joint return together with her new spouse, Mr. Clawson. Mr. C”
alternate payee“ted to the Court upon a full stipulation of facts and exhibits without trial under the provisions of Rule 122. Accordingly, after the settlement of other issues, it only remains for us to decide the income tax effect of a distribution which petitioner, as alternate payee, received from her former husband's thrift and pension funds under a qualified domestic relations order (QDRO) related to her divorce. At the time the petition herein was filed, petitioner was a resident of Ohio. Petitioner was divorced from her husband, Mr. Willadsen, in 1989. Petitioner remarried in late 1990 and for that year timely filed a joint”
Source and provenance
- Source type
- courtlistener_qdro_opinion_full_text
- Permissions posture
- public
- Generated status
- machine draft public v0
- Review status
- gold label pending
- Jurisdiction metadata
- US
- Deterministic extraction
- docket: 15334-95
- Generated at
- May 14, 2026
Related public corpus pages
Deterministic links based on shared title/citation terms and QDRO / retirement / family-law retrieval scores.
Clean opinion text
T.C. Memo. 1996-446 UNITED STATES TAX COURT KAY A. CLAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15334-95. Filed September 30, 1996. James S. Nowak, for petitioner. Katherine Lee Wambsgans, for respondent. MEMORANDUM OPINION KÖRNER, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1990 in the amount of $10,741. All statutory references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to 2 the Tax Court Rules of Practice and Procedure, except as otherwise noted. This case was submitted to the Court upon a full stipulation of facts and exhibits without trial under the provisions of Rule 122. Accordingly, after the settlement of other issues, it only remains for us to decide the income tax effect of a distribution which petitioner, as alternate payee, received from her former husband's thrift and pension funds under a qualified domestic relations order (QDRO) related to her divorce. At the time the petition herein was filed, petitioner was a resident of Ohio. Petitioner was divorced from her husband, Mr. Willadsen, in 1989. Petitioner remarried in late 1990 and for that year timely filed a joint return together with her new spouse, Mr. Clawson. Mr. Clawson's liability is not an issue in this case. In December 1989, petitioner and Mr. Willadsen executed a property settlement agreement incident to their divorce. In that agreement, the parties agreed that, if covered by a QDRO, $11,930 would be paid to petitioner, representing one-half of the present value of Mr. Willadsen's pension benefits due to him from the Marathon Petroleum Co. In addition, if covered by the QDRO, $23,000 would be paid to petitioner in full satisfaction of her share of the thrift plans administered by the Marathon Petroleum Co. for the benefit of Mr. Willadsen. The parties agreed that thereafter petitioner would have no further interest or claim 3 against any benefits that were due to Mr. Willadsen from his present or future employer. The parties were formally divorced by the State courts of Ohio in December 1989. The decree of divorce ordered that the settlement agreement be incorporated into and made part of the judgment. In March 1990, the appropriate Ohio court filed a supplemental order in the divorce case which the parties agree is the QDRO referred to in the parties' above settlement agreement, and is a QDRO within the meaning of section 414(p). At paragraph 4 of said QDRO, the Ohio court ordered: \Any taxes due to