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…
Hiramanek v. Comm’r, T.C. Memo. 201692, 2016 WL 2763870 (2016), aff’d, 745 F. App’x 762 (9th Cir. 2018) (a) Facts: The husband prepared a joint tax return for tax year 2006 and asked the wife to sign it. She refused to sign without reading it, and he permitted her to…
Hockin v. United States, ___ F. Supp. ___, 2019 WL 3845380 (D. Or. 2019) (a) Facts: Husband and wife married in 1997. The IRS received from the parties’ joint tax returns for tax year 2007 and 2008. Tax was due for both years. The wife made several payments then sought…
Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018) (a) Facts: Wife filed a petition for innocent spouse relief. The IRS denied the petition. The wife did not seek review in the Tax Court within the 90-day review period. The wife then filed an action in federal…
Demar v. Comm’r, T.C. Memo. 201991, 2019 WL 3244301 (2019) (a) Facts: Husband and wife were divorced. The divorce decree, which was a consent judgment, provided that the child would reside primarily with the wife. The husband was permitted to claim the child as a dependent for tax purposes in…
Skitzki v. Comm’r, T.C. Memo. 2019106, 2019 WL 3946102 (2019) (a) Facts: Husband and wife were divorced. The divorce decree gave the father custody two weekends each month, one weekday per week if the mother was in Ohio, and three (before age four) or four weeks in the summer. It…
Cook v. Comm’r, T.C. Memo. 201948, 2019 WL 2011087 (2019) (a) Facts: An unmarried couple had a child. A New York court awarded custody to the mother. The order was silent on the tax exemption for the child. The parties orally agreed that the father could claim the exemption. The…
Faust v. Comm’r, T.C. Memo. 2019 105, 2019 WL 3938725 (2019) (a) Facts: Husband and wife were divorced in Virginia. The wife was a victim of spousal abuse during the marriage. She was Hispanic; English was not her first language. A divorce settlement agreement, incorporated into the divorce decree, required…
Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018) (a) Facts: A husband and wife married in 2011 and divorced in 2015. During the marriage, the wife earned most of the parties’ income and handled the parties’ finances. She had unpaid federal taxes from before the marriage. The…