August 26, 2011 « HBEG's Blog
Employee was vacated and remanded for reconsideration.
The evidence showed that the wife documented her hours and testified with respect to the services she performed on the farm, and clearly established that the wife paid the health-related expenses, and that she was reimbursed for those payments. Since the couple claimed the health care reimbursements were compensation for personal services actually rendered under Code Sec. 162(a)(1) , the Tax Court was required to determine whether the wife was a bona fide employee by applying the common law agency doctrine.
The IRS’s contention that the wife’s payment of medical expenses relieved the husband of his state (Kansas) law obligation to pay for his wife’s medical expenses under the doctrine of necessaries was rejected since the duty arose only when one of the spouses was unable to provide for their own medical expenses. Further, the Tax Court’s disqualification of the amounts received by the wife as compensation because they originated from the couple’s joint checking account was erroneous. The IRS’s argument that the wife owned half of the funds in the joint checking account was rejected because the account was the husband’s business account and the bank required the wife’s name to be on it. Additionally, the contention that the wife did not receive any economic benefit was contrary to the purpose of spousal employment, which is to avoid decreasing the couple’s income that would result from paying an unrelated hired hand.
Unpublished opinion vacating and remanding the Tax Court, 99 TCM 160, Dec. 58,148(M) , TC Memo. 2010-41.
M.L.
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