The Tax Court in Brief – June 6th – June 10th,
2022
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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…
