Davidson v. Comm’r, T.C. Memo. 2018-38, 2018 WL 1611811 (2018) (a) Facts: The parties were divorced by an Arkansas court, and the divorce decree divided the parties’ debt. Within a few days after the decree was entered the judge sent the parties a letter, which stated: When I made…
In re Lawson, 570 B.R. 563 (Bankr. N.D. Ohio 2017) Facts: A husband and wife filed divorce proceedings in Ohio. Among the marital assets was the husband’s defined contribution retirement plan. The parties read into the record in the Ohio action an agreement that awarded the wife 50% of the…
In re Jeffers, No. 14-52328, B.R., 2017 WL 2838104 (Bankr. N.D. Ohio June 30, 2017) Facts: A husband and wife divorced in Ohio. The divorce decree awarded the wife an interest in the husband’s retirement benefits. Before a DRO was entered, the husband filed a petition in bankruptcy under Chapter…
Walsh v. Dively, 551 B.R. 570 (W.D. Pa. 2016) Facts: When husband and wife were divorced in Pennsylvania, they agreed that the wife would receive 50% of the husband’s retirement. The agreement was incorporated into the divorce decree, but no DRO was entered. The wife then filed for Chapter 7…