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By: Amy Setzer, Legal Assistant. These are the personal views of Amy, and not necessarily the views of WFLG.
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One of the most therapeutic things to do when getting divorced is to establish a routine. Going about your every-day in the Triad can help you get up in the morning, compartmentalize when necessary, and generally stay moving (even if it is in a zombie-like manner). However, no matter how you try to stick with what you know, there are going to be some people that don’t seem quite the same. Yesterday, when you were married, your interactions with these folks were mundane and average. Today, now that you’re separated, they’re scraping their nails down the chalkboard of your life. Here are a dozen individuals who can drive you batty if you let them: Continue reading →

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Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018)

 

(a) Facts: A husband and wife married in 2011 and divorced in 2015.  During the marriage, the wife earned most of the parties’ income and handled the parties’ finances.  She had unpaid federal taxes from before the marriage.  The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.

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            Minton v. Comm’r, T.C. Memo. 2018‑15, 2018 WL 718520 (2018)

 

(a) Facts: A woman married a man who ran a struggling air conditioner business.  The wife was aware that the business was struggling, as the parties had difficulty paying their bills, but the husband convinced her that a big contract was coming and success was just around the corner.  He even convinced her to make a tax-penalized early withdrawal from her 401(k) plan and invest the funds in his business.  The wife was abused verbally during the marriage, but not physically.

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Cojocar v. Comm’r, T.C. Memo. 2017‑189, 2017 WL 4321149 (2017)

 

(a) Facts: A husband and wife filed joint tax returns from 2009 to 2012.  The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income.  The parties did not pay the tax reported on the return.

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Gebman v. Comm’r, T.C. Memo. 2017‑184, 2017 WL 4158699 (2017)

 

(a) Facts: A husband and wife signed a joint tax return.  The IRS assessed a deficiency.  Both parties sought relief in the Tax Court.

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            Jacobsen v. Comm’r, T.C. Memo. 2018‑115, 2018 WL 3598803 (2018)

 

(a) Facts: The husband worked 12-hour shifts 14 days per month as a machine operator at a factory.  He also operated a home inspection business.  The wife was employed as an accountant and also managed the finances of both the home inspection business and the family.  The husband never reviewed bank or credit statements or otherwise examined the parties’ finances.  “Petitioner relied on Ms. Lemmens to handle the family finances because of her training as an accountant.”  2018 WL 3598803, at *1.

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Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017)

 

(a) Facts:    A woman lived with a man in California.  The couple was not married.  The man had a child by a prior relationship, and the child had two minor children.  The man was, therefore, the children’s biological grandfather.

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Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017)

 

(a) Facts: A husband and wife divorced in 2006.  The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support.

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Sun Life Assur. Co. of Canada v. Jackson, 877 F.3d 698 (6th Cir. 2017), cert. denied, 138 S. Ct. 2624 (2018)

 

(a) Facts: The parties were divorced in 2006.  The divorce decree, which incorporated a separation agreement, ordered the husband to maintain any employer-provided life insurance policies for the benefit of the parties’ daughter until her emancipation.

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In re Beeghley, ___ Fed. App’x ___, 2018 WL 3060089 (3d Cir. 2018) (unpublished)

 

(a) Facts: The parties were divorced in Delaware in 1995.  The trial court divided the husband’s pension and ordered the wife to prepare a DRO.  No DRO was ever signed.

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