Articles Posted in Divorce

Published on:

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.

Continue reading →

Published on:

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.

Continue reading →

Published on:

In re Beeghley, ___ Fed. App’x ___, 2018 WL 3060089 (3d Cir. 2018) (unpublished)

 

(a) Facts: The parties were divorced in Delaware in 1995.  The trial court divided the husband’s pension and ordered the wife to prepare a DRO.  No DRO was ever signed.

Continue reading →

Published on:

Stephens v. Alliant Techsystems Corp., 714 F. App’x 841 (10th Cir. 2017) (unpublished)

 

(a) Facts: A husband divorced in Utah.  A Utah state court entered at least two DROs dividing retirement benefits, each time reserving jurisdiction to amend the order in the future.  The plan qualified the DROs.

Continue reading →

Published on:

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.

Continue reading →

Published on:

Lucas v. Comm’r, T.C. Memo. 2018‑80, 2018 WL 2948427 (2018)

 

(a) Facts: The parties divorced in Florida in 2011.  While the divorce was pending, the husband was in the process of liquidating his business, Vicis Capital, LLC.  He received, while the action was pending, $4.7 million in distributions.

Continue reading →

Published on:

Logue v. Comm’r, T.C. Memo. 2017‑234, 2017 WL 5713945 (2017)

 

(a) Facts: The parties entered into a premarital agreement.  The agreement provided, among other things, that the wife would receive, upon divorce, a lump sum of $100,000, plus $10,000 for each year the parties were married.

Continue reading →

Published on:

Davidson v. Comm’r, T.C. Memo. 2018-38, 2018 WL 1611811 (2018)

 

(a) Facts: The parties were divorced by an Arkansas court, and the divorce decree divided the parties’ debt.  Within a few days after the decree was entered the judge sent the parties a letter, which stated:

Continue reading →

Published on:

Recently, Fox 8 reported about cities across the country where divorce is on the rise. Journalist Mary Kay Blakely compared the psychological toll of divorce to a triple coronary bypass. The article noted that divorce was not only expensive, but also complicated and connected to various medical problems. Thousands of people divorce each year. Around 50% of all marriages in the country conclude in a divorce. The United States ranks twelfth in the world for percentages of marriages that terminate in divorce. If you’re considering separating from your spouse, it’s worthwhile to speak to a North Caroline divorce lawyer to know your options. Continue reading →