Articles Posted in Domestic Violence

Ogden v. Comm’r, T.C. Memo. 201988, 2019 WL 3162423 (2019)

(a) Facts: Husband and wife were married in 1991 and divorced in 2011. The wife was granted Social Security disability benefits in 2008. She received $36,083 that year and $10,297 in 2010.

On their 2008 tax return, the parties did not report the wife’s benefits. On their 2010 return, the parties reported the benefits but did not pay the tax. Both returns were prepared by the husband. Continue reading →

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 13, and during the marriage the parties acquired an adjoining parcel, Lot 12. In 2005, the husband conveyed to the wife half of Lot 13, and he built a home upon it. Continue reading →

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 take a quick glance at the return. She noticed that the return contained a $35,000 casualty loss deduction for a break-in to the couple’s car while they were on vacation in Hawaii. Believing the deduction to be overstated, she refused to sign. The husband threatened and physically abused her for several hours, and she finally made a scribble on the signature line. The husband’s physical abuse was consistent with other physical abuse that the wife had endured during the marriage. Continue reading →