Trial court properly ordered the parties to sign and amended tax return and wife was entitled to half the refund. The parties had filed joint returns, the divorce judgment ordered that refunds were to be equally divided for a different year and the refund check was in joint name. (Not published, but citable.)
Articles from scholarly/legal journals on taxes and WUMPA.
Holding that the court can consider the resources of a non-liable spouse in determining a liable person’s ability to pay for a dependent relative’s care is consistent with Poindexter and with Burger. Those cases held that the non-obligated spouse’s income can be taken into consideration in determining the liable spouse’s ability to pay, but cannot be used to satisfy the obligation.
Wife entitled to income tax exemption.
Ex-wife’s failure to sign 8332 costs noncustodial father the dependency exemption.
No error in awarding husband the tax exemptions where the court found that given the child support obligation and placement 77 days a year, the husband will contribute more than fifty percent of the child’s support. A provision in a divorce judgment awarding the income tax dependency exemption for a minor child is an aspect of child support.
Trial court sidestepped its decision making role by awarding tax exemptions by “default” to the custodial parent. It was court’s duty to rule on the matter based upon the evidence and the applicable law. (Review granted by Supreme Court)
Petitioner was not entitled to dependency exemption as he did not obtain a signed Form 83332 or other written release attached to his tax return despite being entitled to the exemption in the divorce decree.
Articles from scholarly/legal journals on tax consequences and divorce.
No abuse of discretion in refusing to consider the theoretical tax consequences of sale of corporation where sale is neither necessary nor probable. However, where award of property is a taxable event, capital gains consequences must be considered.