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…
Faust v. Comm’r, T.C. Memo. 2019 105, 2019 WL 3938725 (2019) (a) Facts: Husband and wife were divorced in Virginia. The wife was a victim of spousal abuse during the marriage. She was Hispanic; English was not her first language. A divorce settlement agreement, incorporated into the divorce decree, required…
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…
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…
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…
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. When the case was called, no one appeared for the taxpayers. The husband appeared later…
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…