Minton v. Comm’r, T.C. Memo. 2018‑15, 2018 WL 718520 (2018) (a) Facts: A woman married a man who ran a struggling air conditioner business. The wife was aware that the business was struggling, as the parties had difficulty paying their bills, but the husband convinced her that a…
Cojocar v. Comm’r, T.C. Memo. 2017‑189, 2017 WL 4321149 (2017) (a) Facts: A husband and wife filed joint tax returns from 2009 to 2012. The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income. The parties did not…
Gebman v. Comm’r, T.C. Memo. 2017‑184, 2017 WL 4158699 (2017) (a) Facts: A husband and wife signed a joint tax return. The IRS assessed a deficiency. Both parties sought relief in the Tax Court. When the case was called, no one appeared for the taxpayers. The husband appeared later…
Jacobsen v. Comm’r, T.C. Memo. 2018‑115, 2018 WL 3598803 (2018) (a) Facts: The husband worked 12-hour shifts 14 days per month as a machine operator at a factory. He also operated a home inspection business. The wife was employed as an accountant and also managed the finances of…
Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017) (a) Facts: A woman lived with a man in California. The couple was not married. The man had a child by a prior relationship, and the child had two minor children. The man was, therefore, the children’s biological grandfather.…
Kirkpatrick v. Comm’r, T.C. Memo. 2018-20, 2018 WL 1040955 (2018) (a) Facts: The wife sued the husband for divorce in Maryland. A Maryland court issued a pendente lite order, providing for temporary support. In addition, the order required the husband to “transfer to Ms. Kirkpatrick the sum of One…
Lucas v. Comm’r, T.C. Memo. 2018‑80, 2018 WL 2948427 (2018) (a) Facts: The parties divorced in Florida in 2011. While the divorce was pending, the husband was in the process of liquidating his business, Vicis Capital, LLC. He received, while the action was pending, $4.7 million in distributions. Florida…
Barry v. Comm’r, T.C. Memo. 2017-237, 2017 WL 5899406 (2017) (a) Facts: When the parties were divorced, the husband agreed to pay the wife $2,400 per month in alimony. Twenty-four years later, the husband filed an action against the wife in federal court for breach of contract, arguing that…
Logue v. Comm’r, T.C. Memo. 2017‑234, 2017 WL 5713945 (2017) (a) Facts: The parties entered into a premarital agreement. The agreement provided, among other things, that the wife would receive, upon divorce, a lump sum of $100,000, plus $10,000 for each year the parties were married. The parties married…
Leslie v. Comm’r, 725 F. App’x 597 (9th Cir. 2018) (unpublished) (a) Facts: A husband and wife signed a separation agreement to settle a California divorce case. In a section entitled “Spousal Support,” the agreement awarded the wife $7,000 per month, stating expressly that it would end upon either party’s…