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…
Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017) (a) Facts: A husband and wife divorced in 2006. The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support. In 2013, the wife had custody of…
Kirkpatrick v. Comm’r, T.C. Memo. 2018-20, 2018 WL 1040955 (2018) (a) Facts: The wife sued the husband for divorce in Maryland. A Maryland court issued a pendente lite order, providing for temporary support. In addition, the order required the husband to “transfer to Ms. Kirkpatrick the sum of One…
Barry v. Comm’r, T.C. Memo. 2017-237, 2017 WL 5899406 (2017) (a) Facts: When the parties were divorced, the husband agreed to pay the wife $2,400 per month in alimony. Twenty-four years later, the husband filed an action against the wife in federal court for breach of contract, arguing that…
Dear Carolyn, I am a grandmother, and I want to help pay for the tuition for my grandchild’s day care and education at a nice day care facility. Then, my daughter and son-in-law can work without worry. They own their own business, and they both need to focus some quality…
Dear Carolyn: My ex and I share the children fifty-fifty. We have three children. I make approximately $25,000 more than the other parent. I pay child support even though I have them half the time. Our child support order says nothing about who gets the dependency exemptions, and I get…
Dear Carolyn, It is tax time. I am divorced and have two children. I pay $2000 per month in child support, and my ex (the mother) doesn’t even work. She will not give me the dependency exemptions for the children. The judge didn’t give them to me either. They live…
Forget it! Forget about the alimony deduction for all new decrees or instruments post-2019. (See Part I for modification of pre-2019 alimony orders and agreement, as modification has a separate set of rules.) The deduction is gone absent a congressional miracle. That means on December 31, 2018, or before you…