Bruen v. Comm'r
United States Tax Court
P was married to I in 2002 and 2003, but she originally filed her tax returns for those years using the status of married filing separately, and she paid her separate liabilities. P and I divorced in 2004, and P was ordered pursuant to a divorce decree to file amended tax returns for those years with I using the status of married filing jointly.
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P was married to I in 2002 and 2003, but she originally filed her tax returns for those years using the status of married filing separately, and she paid her separate liabilities. P and I divorced in 2004, and P was ordered pursuant to a divorce decree to file amended tax returns for those years with I using the status of married filing jointly. The divorce decree provided that P and I would each be liable for half of their 2003 Federal income tax, but it was silent as to the 2002 tax liability. The amended joint tax returns for 2002 and 2003 showed a balance of tax due that was attributable…
1Opinion of the Court
LINDA A. BRUEN, Petitioner, AND MICHAEL F. BRUEN, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bruen v. Comm'r
No. 14537-08
United States Tax Court
T.C. Memo 2009-249; 2009 Tax Ct. Memo LEXIS 254; 98 T.C.M. (CCH) 400;
November 3, 2009, Filed
P was married to I in 2002 and 2003, but she originally filed her tax returns for those years using the status of married filing separately, and she paid her separate liabilities. P and I divorced in 2004, and P was ordered pursuant to a divorce decree to file amended tax returns for those years with I using the status of married filing jointly.…
2Cases cited17 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- United States v. RyersonSupreme Court of the United States · 1941
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