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…
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…