Category Archives: Taxes and WUMPA

In Interest of A.L.W.

Holding that the court can consider the resources of a non-liable spouse in determining a liable person’s ability to pay for a dependent relative’s care is consistent with Poindexter and with Burger. Those cases held that the non-obligated spouse’s income can be taken into consideration in determining the liable spouse’s ability to pay, but cannot be used to satisfy the obligation.

Year: 1990 | State: WI

Abrams v. Commissioner of Internal Revenue

Community of marriage was dissolved by temporary order. All income after date of order is taxed to individual whose efforts produced the income.

Year: 1989 | State: US

Janus v. United States

Estimated tax payments credited to taxpayer even where made with community funds.

Year: 1977 | State: US