Neitzer v. Comm’r, T.C. Memo. 2018156, 2018 WL 4519997 (2018) (a) Facts: Husband owned and operated two businesses. The wife, who was trained as a nurse, was totally disabled after a series of spine and hip surgeries. Her income came primarily from disability benefits. The couple separated in 2010. Their…
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. The…
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…
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…
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…
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…
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…