Henry v. Comm’r, T.C. Memo. 201924, 2019 WL 1385242 (2019) (a) Facts: Husband and wife married in 1997 and divorced in 2013. While the divorce case was pending, the parties filed a joint income tax return for tax year 2012. The return did not report $14,650 in income earned…
Schorse v. Comm’r, T.C. Memo. 2018176, 2018 WL 5270556 (2018) (a) Facts: Husband was a computer programmer and wife was a physician. During the marriage, the wife earned 80% to 90% of the parties’ income. For tax years 2002, 2003, and 2004, the wife provided her tax information to the…
Welwood v. Comm’r, T.C. Memo. 2019113, 2019 WL 4187568 (2019) (a) Facts: Husband and wife were married in 1973. They separated in Florida 2003 and signed an agreement dividing their property. In the agreement, the husband conveyed to the wife a 50% interest in certain real estate partnerships. The partnerships…
HeydonGrauss v. Comm’r, T.C. Memo. 2018209, 2018 WL 6720943 (2018) (a) Facts: Husband and wife filed joint tax returns for tax years 2005 to 2009. They separated on 2010 and were divorced in 2015. The parties did not enclose full payment with their 2005-2009 tax returns until 2010. The wife…
Neitzer v. Comm’r, T.C. Memo. 2018156, 2018 WL 4519997 (2018) (a) Facts: Husband owned and operated two businesses. The wife, who was trained as a nurse, was totally disabled after a series of spine and hip surgeries. Her income came primarily from disability benefits. The couple separated in 2010. Their…
Asad v. Comm’r, T.C. Memo. 201780, 2017 WL 2211215 (2017), aff’d, 751 F. App’x 339 (3d Cir. 2018) (a) Facts: A husband and wife owned rental properties. Each spouse was responsible for some of the properties. They filed joint tax returns in which they claimed losses on the properties. The…
Rogers v. Comm’r, 908 F.3d 1094 (7th Cir. 2018) (a) Facts: Husband and wife filed a joint tax return for 2004. The IRS assessed a deficiency, and the parties sought review in the Tax Court. The Tax Court held for the IRS. Three years later, the wife filed a petition…
Ogden v. Comm’r, T.C. Memo. 201988, 2019 WL 3162423 (2019) (a) Facts: Husband and wife were married in 1991 and divorced in 2011. The wife was granted Social Security disability benefits in 2008. She received $36,083 that year and $10,297 in 2010. On their 2008 tax return, the parties did…
Abdelhadi v. Comm’r, T.C. Memo. 2018183, 2018 WL 5609201 (2018) (a) Facts: Husband and wife were married in 2014. Before getting married, they were romantically involved with one another and had both a daughter and a son. The IRS received a joint tax return for tax year 2007, in which…
Contreras v. Comm’r , T.C. Memo. 201912, 2019 WL 980695 (2019) (a) Facts: Husband and wife had two children. The husband ran a construction business, while the wife was a homemaker. The parties were divorced in 2011. The husband brought into the marriage a piece of real property called Lot…