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Articles Posted in CPAVille

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Separation and Divorce are Important Factors in Innocent Spouse: See How this Wife Won.

By Carolyn J. Woodruff, North Carolina Family Law Specialist, JD, CPA, CVA

Molinet v. Comm’r, T.C. Memo. 2014-109, 2014 WL 2573992 (2014) (a) Facts: A husband and wife were married.  The wife was from Cuba and was admitted to the United States on a fiancé visa.  The husband controlled the marital finances, with minimal input from the wife.  She had access to…

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Innocent Spouse, an Important Aspect of Family Law Taxation: An Innocent Husband Wins in Tax Court

By Carolyn J. Woodruff, North Carolina Family Law Specialist, CPA, CVA

In North Carolina, as well as nationwide, family law and divorce cases are filled with bad tax returns.  Let’s face it, generally one spouse handles the finances and the other spouse doesn’t.  Enjoy Santa as the Tax Court finds this husband innocent. Santa v. Comm’r, T.C. Memo. 2013178, 2013 WL…

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