Demeter v. Commissioner of Internal Revenue

T.C. Memo. 2014-238 (2014)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

Demeter v. Commissioner of Internal Revenue

United States Tax Court
T.C. Memo. 2014-238 (2014)

Facts

Andrea Demeter (plaintiff) and Jeffrey Demeter were married and filed joint tax returns. Jeffrey ran a small business and largely handled the couple’s finances. Andrea performed enough duties for the business to know that it was economically troubled. The couple had two children and lived a modest lifestyle. Jeffrey filed tax returns that correctly calculated the couple’s tax liability. However, Jeffrey never paid the tax. After receiving a notice of intent to levy assets from the Internal Revenue Service (IRS) (defendant), Andrea confronted Jeffrey, who said he would get a loan to pay the taxes. Andrea was aware that Jeffrey had overextended his credit and that he had been denied for loans in the past. The couple’s financial situation worsened, leading to a home foreclosure and bankruptcy. The couple divorced. Jeffrey agreed to provide support payments and to pay the IRS the owed amount as part of the divorce settlement. Jeffrey fulfilled neither obligation. Andrea and her two children moved in with her boyfriend. Andrea lost all her assets and went on government food assistance. At all times after the divorce, Andrea complied with her tax-filing obligations. Andrea petitioned the IRS for relief from liability for the unpaid tax. The IRS initially denied the petition, and Andrea challenged the denial in the United States Tax Court. The IRS changed its position to be in favor of relief, but Jeffrey filed as an intervenor in the case arguing against granting Andrea relief.

Rule of Law

Issue

Holding and Reasoning (Vasquez, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 742,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 742,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 742,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership