Rick Jacobsen v. CIR

In the United States Court of Appeals For the Seventh Circuit No. 18-3371 RICK E. JACOBSEN, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee. Appeal from the United States Tax Court. No. 25348-15 — Elizabeth Crewson Paris, Judge. ARGUED SEPTEMBER 13, 2019 — DECIDED FEBRUARY 13, 2020 Before BAUER, ROVNER, and SYKES, Circuit Judges. ROVNER, Circuit Judge. Petitioner Rick E. Jacobsen’s former wife Tina M. Lemmens embezzled over $400,000 from her employer, income that was not reported on the couple’s jointly filed income taxes. As relevant here, after Lemmens was…