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Tax Litigation: The Week of June 6th, 2022, through June 10th, 2022
Pocock v. Commissioner, T.C. Memo. 2022-55 | June 6, 2022 | Vasquez, J.| Dkt. No. 12558-17 Consolidated with Dkt. No. 23569-17L
Summary: Jan Pocock (Jan), a 1972 college graduate, married Douglas Pocock (Douglas), a Vietnam war veteran, in 1973. They had 2 children. Douglas had a history of aggressive behavior towards Jan and the children, especially about financial matters. In 1990, Jan and Douglas separated but they reconnected in 1992. In 1999, Jan, her ailing and elderly mother, and Douglas financed the purchase and closing costs for a home they could all live in. Title to the home was in all three of their names. Douglas maintained control over his and Jan’s mail, such so that he installed an electric contraption at the house that rang whenever someone opened the mailbox, and he always retrieved the mail immediately upon delivery. Douglas alone prepared his and Jan’s joint income tax returns. Jan did not review or sign the returns, and, considering her upbringing, she was accustomed to relying on Douglas to prepare the returns.
In 1995-2005, Douglas fraudulently claimed and through those years…
