Benson v. Comm’r, T.C. Memo. 2018157, 2018 WL 4520083 (2018), aff’d, 774 F. App’x 339 (8th Cir. 2019)
(a) Facts: Wife owned a corporation that maintained and collected revenue from St. Louis parking meters. She fraudulently overbilled the city, was convicted, and went to prison. While she was in prison, the husband filed to divorce her.
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Asad v. Comm’r, T.C. Memo. 201780, 2017 WL 2211215 (2017), aff’d, 751 F. App’x 339 (3d Cir. 2018)
(a) Facts: A husband and wife owned rental properties. Each spouse was responsible for some of the properties. They filed joint tax returns in which they claimed losses on the properties. Continue reading →
Rogers v. Comm’r, 908 F.3d 1094 (7th Cir. 2018)
(a) Facts: Husband and wife filed a joint tax return for 2004. The IRS assessed a deficiency, and the parties sought review in the Tax Court. The Tax Court held for the IRS.
Three years later, the wife filed a petition for innocent spouse relief. The IRS rejected that petition. The wife sought review in the Tax Court, which agreed with the IRS. The wife appealed to the Seventh Circuit. Continue reading →
Shak v. Shak, ____ Mass. _____, SJC-12748 (2020).
Nondisparagement clauses are ubiquitous in custody agreements and orders. Generally, they are a blanket prohibition on a parent from “talking bad” about the other parent in a form that the minor child(ren) will understand (whether in their presence or on social media, etc.). These clauses are commonly included so that the child will grow up in a less tumultuous environment, free from psychological harm that stems from hurtful exchanges of words. In fact, our own courts have guidelines that are commonly incorporated into custody orders. However, the Massachusetts Supreme Court recently reviewed these clauses under a constitutional lens, and the result is quite interesting. Continue reading →
Does the entry of a court-ordered equitable distribution create an interest to a retirement asset? Do you even need to file a DRO or QDRO when an equitable distribution consent order is signed by a judge? See how the North Carolina Court of Appeals saves the award of the marital portion of a retirement account that had not been disbursed before the intestate death of the former husband. Continue reading →
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 →
North Carolina adopted the Uniform Interstate Depositions and Discovery Act (UIDDA) in 2007. North Carolina is one of the 42 states that have adopted the UIDDA for the sole purpose of making discovery by duces tecum and depositions easier and requiring less interaction with the court system in having to acquire commissions. The North Carolina Statute on the UIDDA is Chapter 1F, accessible at https://www.ncleg.net/EnactedLegislation/Statutes/PDF/ByChapter/Chapter_1F.pdf . Continue reading →
Have you taken intimate pictures of your current or former partner? Before you decide to post that image on social media, share it with friends, or try to get revenge with these private images, there are a few things you should know. Publishing, reproducing, or distributing these images could potentially earn you a misdemeanor or felony charge and cost you a lot of money. Continue reading →
Abdelhadi v. Comm’r, T.C. Memo. 2018183, 2018 WL 5609201 (2018)
(a) Facts: Husband and wife were married in 2014. Before getting married, they were romantically involved with one another and had both a daughter and a son.
The IRS received a joint tax return for tax year 2007, in which the couple clearly was not married. The wife “did not see, review, or sign that return; she has not seen it since and it is not part of the record.” 2018 WL 5609201, at *2. (To the extent that the wife’s signature appeared on the return, she presumably argued that her signature had been forged.) 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 →
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