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…
Hockin v. United States, ___ F. Supp. ___, 2019 WL 3845380 (D. Or. 2019) (a) Facts: Husband and wife married in 1997. The IRS received from the parties’ joint tax returns for tax year 2007 and 2008. Tax was due for both years. The wife made several payments then sought…
Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018) (a) Facts: Wife filed a petition for innocent spouse relief. The IRS denied the petition. The wife did not seek review in the Tax Court within the 90-day review period. The wife then filed an action in federal…
Demar v. Comm’r, T.C. Memo. 201991, 2019 WL 3244301 (2019) (a) Facts: Husband and wife were divorced. The divorce decree, which was a consent judgment, provided that the child would reside primarily with the wife. The husband was permitted to claim the child as a dependent for tax purposes in…
Skitzki v. Comm’r, T.C. Memo. 2019106, 2019 WL 3946102 (2019) (a) Facts: Husband and wife were divorced. The divorce decree gave the father custody two weekends each month, one weekday per week if the mother was in Ohio, and three (before age four) or four weeks in the summer. It…
Cook v. Comm’r, T.C. Memo. 201948, 2019 WL 2011087 (2019) (a) Facts: An unmarried couple had a child. A New York court awarded custody to the mother. The order was silent on the tax exemption for the child. The parties orally agreed that the father could claim the exemption. The…
Hoak v. Plan Adm’r of Plans of NCR Corp., 389 F. Supp. 3d 1234 (N.D. Ga. 2019) (a) Facts: Two wives were divorced from their husbands. Both husbands were members of a senior executive retirement plan. The plan provided that survivor benefits would be paid to the “eligible spouse” of…
Culwick v. Wood, 384 F. Supp. 3d 328 (E.D.N.Y. 2019) (a) Facts: Husband and wife were divorced. Their divorce decree incorporated a separation agreement. The agreement provided: [T]he Husband shall otherwise retain all pensions and annuities acquired by him at any time, including during the term of the marriage. .…
Miletello v. RMR Mech., Inc., 921 F.3d 493 (5th Cir. 2019) (a) Facts: Husband and wife were engaged in divorce proceedings. A settlement agreement awarded to the wife $500,000 of the funds in the husband’s 401(k) plan. Before the husband complied with the order, he died. Two days later, the…
Christopoulos v. Trout, 343 F. Supp. 3d 812 (N.D. Ill. 2018) (a) Facts: Husband filed a divorce action against wife in Illinois. Immediately thereafter, he changed the beneficiary of his employer-provided group life insurance, naming a series of relatives in varying percentages. The wife immediately asked the divorce judge to…