Contingent Fees

Holliday v. Commissioner (T.C. Memo. 2021-69)

On June 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Holliday v. Commissioner (T.C. Memo. 2021-69). The primary issue presented in Holliday was whether settlement proceeds petitioner received in 2014 constitute taxable income. Background Two lawsuits are central to this case. The first is petitioner’s divorce proceeding, in which she was represented by J. Beverly and his law firm (divorce attorney and malpractice defendants, respectively). The second is petitioner’s malpractice

Read More »
Divorce

Grossman v. Commissioner (T.C. Memo. 2021-65)

On May 27, 2021, the Tax Court issued a Memorandum Opinion in the case of Grossman v. Commissioner (T.C. Memo. 2021-65). The primary issue presented in Grossman was whether state law determines a taxpayer’s marital status at death for purposes of the marital deduction under IRC § 2056(a). The Saga of Semone All Semone Grossman wanted was to find a nice Jewish girl to settle down with. He had survived internment in a series of

Read More »
Divorce

Leith v. Commissioner (T.C. Memo. 2020-149)

On November 4, 2020, the Tax Court issued a Memorandum Opinion in the case Leith v. Commissioner (T.C. Memo. 2020-149). The primary issue before the court in Leith was whether the petitioner is entitled to IRC § 6015(f) equitable innocent spouse relief to the extent of the tax items attributable to her ex-husband for the years at issue, even though her ex-husband (the intervenor) opposed the relief.

Read More »
Alimony

Schroeder v. Commissioner (T.C. Memo. 2020-117)

On August 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Schroeder v. Commissioner (T.C. Memo. 2020-117). The primary issue before the court in Schroeder was whether payments that petitioner-husband made to his petitioner-ex-wife and his divorce lawyer had the effect of increasing the basis in an LLC indirectly owned by petitioner-husband.

Read More »
Dependency Exemption Deduction

Bethune v. Commissioner (T.C. Memo. 2020-96)

On June 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Bethune v. Commissioner (T.C. Memo. 2020-96). The primary issue before the court in Bethune was whether an official signed statement by the custodial parent giving up the right to claim the child as a dependent on his tax return, which statement was not attached to the noncustodial parent’s return, would support a dependency exemption deduction, the child tax credit, and

Read More »
Dependency Exemption Deduction

Bidzimou v. Commissioner (T.C. Memo. 2020-85)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Bidzimou v. Commissioner (T.C. Memo. 2020-85). The primary issue before the court in Bidzimou was whether a state court’s order awarding the petitioner the right to claim a tax exemption for petitioner’s minor child, despite not being the child’s custodial parent, could operate as a substitute Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent),

Read More »
Alimony

Biddle v. Commissioner (T.C. Memo. 2020-39)

On April 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Biddle v. Commissioner (T.C. Memo. 2020-39). The issue before the court in Biddle was whether the petitioner’s payments to his former spouse, which, under the terms of a divorce decree, ended at his youngest child’s 18th birthday, were deductible alimony payments under IRC § 215 or whether the contingency related to his children transformed the “alimony” into nondeductible child support.

Read More »
Facebook
Twitter
LinkedIn
Pocket
Email
Print

Most popular tagged posts:

Holliday v. Commissioner (T.C. Memo. 2021-69)

On June 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Holliday v. Commissioner (T.C. Memo. 2021-69). The primary issue presented in Holliday was whether settlement proceeds petitioner received in 2014 constitute taxable income. Background Two lawsuits are central to this case. The first is petitioner’s

Read More »

Grossman v. Commissioner (T.C. Memo. 2021-65)

On May 27, 2021, the Tax Court issued a Memorandum Opinion in the case of Grossman v. Commissioner (T.C. Memo. 2021-65). The primary issue presented in Grossman was whether state law determines a taxpayer’s marital status at death for purposes of the marital deduction under IRC § 2056(a). The Saga

Read More »

Leith v. Commissioner (T.C. Memo. 2020-149)

On November 4, 2020, the Tax Court issued a Memorandum Opinion in the case Leith v. Commissioner (T.C. Memo. 2020-149). The primary issue before the court in Leith was whether the petitioner is entitled to IRC § 6015(f) equitable innocent spouse relief to the extent of the tax items attributable

Read More »

Schroeder v. Commissioner (T.C. Memo. 2020-117)

On August 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Schroeder v. Commissioner (T.C. Memo. 2020-117). The primary issue before the court in Schroeder was whether payments that petitioner-husband made to his petitioner-ex-wife and his divorce lawyer had the effect of increasing the basis in

Read More »

Bethune v. Commissioner (T.C. Memo. 2020-96)

On June 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Bethune v. Commissioner (T.C. Memo. 2020-96). The primary issue before the court in Bethune was whether an official signed statement by the custodial parent giving up the right to claim the child as a dependent

Read More »

Bidzimou v. Commissioner (T.C. Memo. 2020-85)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Bidzimou v. Commissioner (T.C. Memo. 2020-85). The primary issue before the court in Bidzimou was whether a state court’s order awarding the petitioner the right to claim a tax exemption for petitioner’s minor child, despite

Read More »

Biddle v. Commissioner (T.C. Memo. 2020-39)

On April 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Biddle v. Commissioner (T.C. Memo. 2020-39). The issue before the court in Biddle was whether the petitioner’s payments to his former spouse, which, under the terms of a divorce decree, ended at his youngest child’s

Read More »