Family Chiropractic Sports Injury & Rehab Clinic, v. Comm’r, T.C. Memo. 2016-10, 2016 WL 234515 (2016) Facts: Husband and wife operated a chiropractic The practice had an Employee Stock Ownership Plan (“ESOP”). Husband and wife were the only participants. The parties were divorced in Iowa. The decree was silent on…
Belot v. Comm’r, T.C. Memo. 2016-113, 2016 WL 3248031 (2016) Facts: During their marriage, the parties operated a dance studio. The business consisted of an S corporation which was the actual studio, an LLC which operated a boutique selling dance clothing, and another LLC which owned the real estate on…
Hardin v. Comm’r, T.C. Memo. 2016-141, 2016 WL 4006806 (2016) Facts: Husband and wife were married in During the marriage, the husband was partner in a law firm, and he also ran a sports management business. The wife was owner and president of a financial planning company. The husband was…
Hollimon v. Comm’r, T.C. Memo. 2015-157, 2015 WL 4747779 (2015) (a) Facts: During their marriage, the parties established and worked for a business providing temporary staffing to hospitals. The wife testified that the husband ran the business and she was an employee. The husband testified that the parties ran the business…
Sapp v. Comm’r, T.C. Memo. 2015-143, 2015 WL 4639260 (2015) (a) Facts: The IRS assessed deficiencies on a husband and wife’s joint income tax returns for 2004, 2006, and 2008. The parties appealed to the Tax Court, and the wife sought both mandatory and discretionary innocent spouse relief. The IRS conceded…
Agudelo v. Comm’r, T.C. Memo. 2015-124, 2015 WL 4086310 (2015) (a) Facts: A husband and wife filed a joint tax return for tax year 2010. The return did not report as income certain unemployment benefits received by the husband. The IRS discovered this fact and assessed a deficiency. The husband filed a…
Palomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014) (a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish. The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS…
Johnson v. Comm’r, T.C. Memo. 2014-240, 2014 WL 6676824 (2014) (a) Facts: During her marriage, the wife owned and operated a dental practice. The parties filed a joint tax return in 2007, which correctly reported the tax due, but the parties had financial problems and were not able to pay the…
Observations: If the Tax Court asks for briefs, it is probably a good idea to file The husband’s attempt to argue duress was Duress occurs when consent is obtained through improper threats. The husband was in contempt of the state court divorce decree for various acts of noncompliance, including nonpayment…
Demeter v. Comm’r, T.C. Memo. 2014-238, 2014 WL 6645592 (2014) (a) Facts: A husband and wife were married. During the marriage, the husband started a business, Sunshine Framing and Finishing (“Sunshine”). The wife was added as a vice president in 2008. She ran errands for the company and helped with its…