In Uncategorized on 08/27/2020 at 17:50

Judge Elizabeth A. (“Tex”) Copeland has the bad news for David Casimer Brzyski, 2020 T. C. Sum. Op. 25, filed 8/27/20. It’s another upended dependency, HOH, child credit, and EITC. Dave claims these on account of minor offspring of Daniela, although they are neither his biologically nor by adoption.

Dave says he paid some money for the care of said minors, but they did not live with him for the whole year at issue (no qualifying relative per Section 152(d)(2)(H)).

Ordinarily, I’d hardly blog a case so commonplace, but Dave is inventive.

Dave and Daniela went to MO to visit his Mom in year at issue. “Mr. Brzyski claims that over the Thanksgiving holiday he and Daniela established a common law marriage by driving across the Missouri border to Kansas and declaring their marriage over dinner.” 2020 T. C. Sum. Op. 25, at p. 8, footnote 11.

Kansas then recognized (and for aught I know still does) commonlaw marriage. But just hitting the Dairy Queen across the line doesn’t get it for Judge Tex Copeland.

“The three factors that constitute a common law marriage in Kansas are: (1) the two individuals must have the requisite capacity to marry, (2) the individuals must have a present marriage agreement between themselves, and (3) the individuals must hold themselves out to the public as husband and wife. In determining the existence of a common law marriage, Kansas law requires that Mr. Brzyski, through ‘substantial’ evidence, prove that he and Daniela entered into a common law marriage. Kansas law further defines substantial evidence as that ‘such legal and relevant evidence as a reasonable person might accept as being sufficient to support a conclusion.'” 2020 T. C. Sum. Op. 25, at p. 9 (Citations omitted).

Dave didn’t make it.

Oh yes, Daniela’s dad took the minors as dependents on his return for the year at issue. 2020 T. C. Sum. Op. 25, at p. 5, footnote 9.

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