Gay M. Pfister v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• even if acquisition of one-half interest in spouse’s pension was not taxable, subsequent pension distributions were includible in payee’s gross income on same basis as spouse
• \The USFSPA did not create any right or entitlement to military retired pay\
• military retirement payments taxable to owner

Source: CourtListener parenthetical corpus (CC0).