Articles Tagged with disability

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Wright v. Wright, 222 N.C. App. 309, 730 S.E.2d 218 (2012)

  • Facts: Plaintiff and Defendant married in 2002 and subsequently separated in 2008. Defendant was a professional football player in the NFL. While playing football, Defendant suffered significant injuries, three of which were sustained while he was married to Plaintiff. Defendant retired in 2008 due to those injuries. Defendant began receiving disability payments because of his retirement from the NFL. He also applied for permanent disability. These benefits are paid to former players. The trial court classified these disability benefits as deferred compensation programs and distributed them in equitable distribution. Defendant appealed.

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Henry v. Comm’r, T.C. Memo. 201924, 2019 WL 1385242 (2019) 

(a) Facts: Husband and wife married in 1997 and divorced in 2013.  While the divorce case was pending, the parties filed a joint income tax return for tax year 2012.  The return did not report $14,650 in income earned by the husband from his second job as a church musician. 

The IRS assessed a deficiency, which neither party contested.  The IRS then seized funds from the wife’s 2014 tax return to satisfy the deficiency.  The wife moved for innocent spouse relief.  The IRS granted relief but denied the wife a refund.  The wife sought review in the Tax Court.