Janus v. United States
Estimated tax payments credited only to taxpayer even where made with community funds.
Theroux v. Boehmler
Court has authority to hold wife in contempt for refusing to sign joint return.
In Re Marriage of Carlton v. D’Allessandro
Each spouse has unqualified freedom to decide whether or not to file a joint return, but any adverse financial consequences of failing to file jointly can be taken into account in property division.
Teich v. Teich
Each spouse has unqualified freedom to decide whether or not to file a joint return, but any adverse financial consequences of failing to file jointly can be taken into account in property division.
Bursztyn v. Bursztyn
Trial courts have discretionary authority to compel parties to file joint tax returns. Whether it is appropriate to compel that result will depend upon the facts presented in any given case. In general, however, trial courts should avoid compelling parties to execute joint tax returns because of the potential liability to which the parties would be exposed, and because there generally exists a means by which to compensate the parties for the adverse tax consequences of filing separately.
Handebeck v. Handebeck
Wife’s refusal to file joint tax return was waste where wife did not suggest a reasonable belief that the returns were fraudulent or otherwise subject to challenge.
Bock v. Dalbey
Trial court making property division in divorce action could not order parties to file a joint income tax return.
Marriage of Forester v. Forester
Trial court did not err is assessing joint tax refund to husband who used it to towards his estimated taxes for the following year, for which he was solely liable.
In Re the Marriage of Carew v. Carew
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.)