A son took his sick mother’s income, but she was still taxed on it. The son allegedly exploited the mother, who had dementia, by diverting her funds for his personal use. He filed her tax returns for several years. The woman’s daughter filed amended returns asking for refunds. She argued that her mother didn’t know about her financial accounts or exercise control over them. The IRS denied the refund claims. A U.S. District Court stated the issue is whether the woman actually received the income for which she was taxed. “What happened after receipt is wholly irrelevant,” it added. The court held she did receive the income, so the refund claims were properly denied. (Nice, DC LA 10/16/19)