North Carolina Divorce Lawyers Blog

Articles Posted in Tax

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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 described both parents as “residential parent and legal custodian.” The decree further stated that the father “shall take” the child as a dependent for tax purposes in even-numbered years. Continue reading →

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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 father took the exemption. The IRS disallowed the exemption and assessed a deficiency. The husband appealed to the Tax Court. Continue reading →

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Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018)

 

(a) Facts: A husband and wife married in 2011 and divorced in 2015.  During the marriage, the wife earned most of the parties’ income and handled the parties’ finances.  She had unpaid federal taxes from before the marriage.  The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.

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            Minton v. Comm’r, T.C. Memo. 2018‑15, 2018 WL 718520 (2018)

 

(a) Facts: A woman married a man who ran a struggling air conditioner business.  The wife was aware that the business was struggling, as the parties had difficulty paying their bills, but the husband convinced her that a big contract was coming and success was just around the corner.  He even convinced her to make a tax-penalized early withdrawal from her 401(k) plan and invest the funds in his business.  The wife was abused verbally during the marriage, but not physically.

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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 pay the tax reported on the return.

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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.

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            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 both the home inspection business and the family.  The husband never reviewed bank or credit statements or otherwise examined the parties’ finances.  “Petitioner relied on Ms. Lemmens to handle the family finances because of her training as an accountant.”  2018 WL 3598803, at *1.

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Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017)

 

(a) Facts:    A woman lived with a man in California.  The couple was not married.  The man had a child by a prior relationship, and the child had two minor children.  The man was, therefore, the children’s biological grandfather.

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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 Hundred Thousand Dollars ($100,000.00) directly (and in a non‑taxable transaction) into an IRA appropriately titled in Ms. Kirkpatrick’s name” and to “pay to the Plaintiff a lump sum of Forty Thousand Dollars ($40,000.00) . . . for Pendente Lite Attorney’s Fees and Suit Money.”  2018 WL 1040955, at *4.  The parties were eventually divorced.

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