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 13, and during the marriage the parties acquired an adjoining parcel, Lot 12. In 2005, the husband conveyed to the wife half of Lot 13, and he built a home upon it. Continue reading →