Monthly Archives: June 2012

NEBRASKA SUPREME COURT HOLDS IN BOCK V. DALBEY THAT STATE TRIAL COURT LACKS DISCRETION TO ORDER THE PARTIES TO FILE A JOINT FEDERAL INCOME TAX RETURN

On October 6, 2011 I discussed and criticized in two posts, the Nebraska Court of Appeals decision (Bock v. Dalbey, 19 Neb. App. 210, 809 N.W.2d 785 (2011)), upholding a trial court’s order requiring Mathew Bock and Jennifer Dalbey, divorced … Continue reading

Posted in DIVORCE, INNOCENT SPOUSE, RETURNS, TAX | Tagged , , , | 1 Comment

INNOCENT SPOUSE CASE OF THE MONTH – U.S. V. CHARLES LEBEAU; VITORIA LEBEAU, ET. AL., (CASE NO. CV817 BTM(NLS), USDC, S.D. CA, MARCH 12, 2012)

 This is another lower court case not precedential, but having some interesting aspects and leaning value.  The District Court granted the U.S.’s Motion for Partial Summary Judgment in its suit to obtain a judgment against the named defendants and Charles … Continue reading

Posted in DIVORCE, INNOCENT SPOUSE, STATUTE OF LIMITATIONS, SUITS TO COLLECT TAX, TAX | Tagged , , | Leave a comment