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 not report the wife’s benefits. On their 2010 return, the parties reported the benefits but did not pay the tax. Both returns were prepared by the husband. Continue reading →