BOCK V. DALBEY
815 N.W.2d 530 (2012)
NATURE OF THE CASE: Wife (W) filed a petition for further review from a judgment
affirming the district court's order requiring W and Husband (H) to file a joint tax return.
FACTS: The court dissolved the marriage of Dalbey (W) and Bock (H). The court ordered
that the parties file a joint tax return for 2008 and 2009. The parties filed a joint return
for the 2007 tax year. But they had not filed any tax return for 2008 or 2009. The district
court, without citing authority, ordered the parties to file a joint return. It allocated
the unspecified refunds or assessments to be shared by the parties in a ratio that equaled
each party's contribution of adjusted gross income to their total adjusted gross income. The
record does not show what their individual income contributions were for the 2008 and 2009
tax years, but it does show that H earned substantially more income than W. The Court of
Appeals affirmed and W appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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