Articles on Taxes and WUMPA
Articles from scholarly/legal journals on taxes and WUMPA.
In Interest of A.L.W.
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.
Marriage of Pergolski v. Pergolski
Wife entitled to income tax exemption.
Larsen v. Commissioner of Internal Revenue
Ex-wife’s failure to sign 8332 costs noncustodial father the dependency exemption.
In Re Marriage of Fowler v. Fowler
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.
Marriage of Luciani v. Montemurro-Luciani
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)
Seeliger v. Commissioner of Internal Revenue
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 on Tax Consequences and Divorce
Articles from scholarly/legal journals on tax consequences and divorce.
Wahl v. Wahl
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.
Wright v. Wright
Failure of a trial court to consider tax consequences may constitute an abuse of discretion.