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…
In re Kiley, 595 B.R. 595 (Bankr. D. Utah 2018) (a) Facts: Husband and wife were divorced in Utah. The divorce decree awarded the wife a lump-sum payment from the husband’s retirement plan and ordered that she be named as the plan’s survivor beneficiary. The wife then declared bankruptcy. 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…
Schwartz v. Bogen, 913 F.3d 777 (8th Cir. 2019) (a) Facts: Husband and wife were divorced in New Jersey in 1983. The divorce decree incorporated a settlement agreement. The agreement provided that if the wife remarried between 1986 and 1990, the husband would pay her, “as equitable distribution, a yearly…
Metro. Life Ins. Co. v. McDonald, ___ F. Supp. 3d ___, 2019 WL 2419659 (E.D. Mich. 2019) (a) Facts: Husband wife were divorced in Florida. Their divorce decree incorporated a property settlement agreement providing that the husband would name the wife as beneficiary of his employer-provided life insurance. Despite the…
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…