LexyCorpus case page
CourtListener opinion 4331479
Date unknown · US
- Extracted case name
- pending
- Extracted reporter citation
- pending
- Docket / number
- 27001-95
Machine-draft headnote
Machine-draft public headnote: CourtListener opinion 4331479 is included in the LexyCorpus QDRO sample set as a public CourtListener opinion with relevance to QDRO procedure / domestic relations order 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 2/5, and family-law score 5/5. Use the quoted text and full opinion below before relying on the case.
Category: QDRO procedure / domestic relations order issues
Evidence quotes
QDRO“Court of the State of California, County of Los Angeles (Superior Court), issued an interlocutory judgment that dissolved the marriage and awarded Mrs. Glassman a portion of Mr. Oddino's retirement benefits. On March 24, 1989, the Superior Court issued a Qualified Domestic Relations Order (QDRO) that modified and clarified the interlocutory judgment. The QDRO directed the Hughes Plan to: (1) Pay Mrs. Glassman 36.6231 percent of Mr. Oddino's \accrued benefit[s] as of April 1”
domestic relations order“the State of California, County of Los Angeles (Superior Court), issued an interlocutory judgment that dissolved the marriage and awarded Mrs. Glassman a portion of Mr. Oddino's retirement benefits. On March 24, 1989, the Superior Court issued a Qualified Domestic Relations Order (QDRO) that modified and clarified the interlocutory judgment. The QDRO directed the Hughes Plan to: (1) Pay Mrs. Glassman 36.6231 percent of Mr. Oddino's \accrued benefit[s] as of April 1”
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: 27001-95
- 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. 1997-497 UNITED STATES TAX COURT JEFFREY A. GLASSMAN and MARY K. GLASSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27001-95. Filed November 5, 1997. Terrence J. Moore, for petitioner. Mary Tseng Klaasen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: Respondent determined a deficiency of $17,047.96 in petitioners' 1992 Federal income tax. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - After concessions, the issues for decision are whether petitioners' expenditures for legal services, which respondent agrees are deductible pursuant to section 212, are subject to section 67(a), and alternatively whether such expenditures are capital expenditures. We hold that petitioners' section 212 deduction is subject to section 67(a) and that their expenditures are not capital expenditures. FINDINGS OF FACT The parties submitted this case fully stipulated pursuant to Rule 122. At the time Jeffrey and Mary Glassman filed their petition, they resided in Lake Forest, California. In 1954, Mary Glassman married James M. Oddino. During their marriage, Mr. Oddino was employed by the Hughes Aircraft Company and participated in the Hughes Non-Bargaining Retirement Plan (Hughes Plan). On January 19, 1983, the Superior Court of the State of California, County of Los Angeles (Superior Court), issued an interlocutory judgment that dissolved the marriage and awarded Mrs. Glassman a portion of Mr. Oddino's retirement benefits. On March 24, 1989, the Superior Court issued a Qualified Domestic Relations Order (QDRO) that modified and clarified the interlocutory judgment. The QDRO directed the Hughes Plan to: (1) Pay Mrs. Glassman 36.6231 percent of Mr. Oddino's \accrued benefit[s] as of April 1