Agudelo v. Comm’r, T.C. Memo. 2015-124, 2015 WL 4086310 (2015) (a) Facts: A husband and wife filed a joint tax return for tax year 2010. The return did not report as income certain unemployment benefits received by the husband. The IRS discovered this fact and assessed a deficiency. The husband filed a…
Palomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014) (a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish. The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS…
Johnson v. Comm’r, T.C. Memo. 2014-240, 2014 WL 6676824 (2014) (a) Facts: During her marriage, the wife owned and operated a dental practice. The parties filed a joint tax return in 2007, which correctly reported the tax due, but the parties had financial problems and were not able to pay the…
Observations: If the Tax Court asks for briefs, it is probably a good idea to file The husband’s attempt to argue duress was Duress occurs when consent is obtained through improper threats. The husband was in contempt of the state court divorce decree for various acts of noncompliance, including nonpayment…
Demeter v. Comm’r, T.C. Memo. 2014-238, 2014 WL 6645592 (2014) (a) Facts: A husband and wife were married. During the marriage, the husband started a business, Sunshine Framing and Finishing (“Sunshine”). The wife was added as a vice president in 2008. She ran errands for the company and helped with its…
Hammernik v. Comm’r, T.C. Memo. 2014-170, 2014 WL 4119398 (2014) (a) Facts: A husband and wife were divorced in Wisconsin. In 2003, before the divorce, the husband’s business encountered hard times, and he withdrew $104,909 from his personal retirement account to pay living expenses. The parties filed a joint income tax…
Varela v. Comm’r, T.C. Memo. 2014-222, 2014 WL 53656631 (2014) (a) Facts: A husband and wife filed joint tax returns for 2007 and 2008. The IRS assessed deficiencies. The wife petitioned the Tax Court for innocent spouse relief, and the husband intervened, asking the court to deny the request. The court…
Obergefell v. Hodges, 135 S. Ct. 2584 (2015) (a) Two years ago, it appeared that the United States would be divided for some years between states that recognize same-sex marriage, and states that do not recognize same- sex marriage. (b) After Windsor, most federal courts held that state provisions refusing to recognize…
Porter v. Comm’r, T.C. Memo. 2015-141, 2015 WL 4638622 (2015) (a) Facts: A husband and wife were divorced in Florida. The decree awarded the wife custody of the parties’ three children. It allowed the wife to claim the exemptions for the oldest and youngest children, but allowed the husband to claim…
Henricks v. Comm’r, T.C. Memo. 2014-192, 2014 WL 4723148 (2014) (a) Facts: A Florida divorce decree awarded custody of two children to the wife. It allowed the wife to claim one child as a dependent for tax purposes, and allowed the husband to claim the other child as a dependent for…