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…
McBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015) (a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency…
Hughes v. Comm’r, T.C. Memo. 2015-89, 2015 WL 2180505 (2015) (a) Facts: A husband owned stock in a consulting business that was growing in value. He was afraid that if he retained the stock, his former wife would seek to reopen their divorce decree. He therefore gave the stock to his…
Muniz v. Comm’r, T.C. Memo. 2015-125, 2015 WL 4126356 (2015) (a) Facts: A Florida separation agreement provided that the husband would pay wife $1,000 per month in alimony. The husband did not pay on time, and the court entered an enforcement order directing the husband to pay $6,000 in alimony due under…
Milbourne v. Comm’r, T.C. Memo. 2015-13, 2015 WL 393040 (2015) (a) Facts: A husband and his wife separated. She proposed a separation agreement, which required him to pay $6,000 per month in alimony. The husband refused to sign this agreement, as he did not want to pay more than $2,500 per…
Iglicki v. Comm’r, T.C. Memo. 2015-80, 2015 WL 1886010 (2015) (a) Facts: A Maryland separation agreement required a husband to pay $735 per month in child support to a wife. If the husband defaulted on child support, he would immediately become liable for $1,000 per month in spousal support. Liability…