Individual income taxation

A taxpayer established that she never intended to be the primary obligor on the loan.

New rates are in effect through September 2018.

The definition of a ‘separate return’ subject to a Sec. 6013(b) election and its limitations extends only to married-filing-separately status, the Tax Court holds.

The taxpayer is unable to persuade the Tax Court that the grace period on a loan from his Sec. 401(k) plan extended into the next tax year.

A state exchange’s failure to revise the couple’s health insurance advance premium subsidy was not grounds to avoid its repayment.