This section contains the nature of the case and procedural background.

The court dissolved the marriage of Dalbey (W) and Bock (H). The court ordered that the parties file a joint tax return for 2008 and 2009. The parties filed a joint return for the 2007 tax year. But they had not filed any tax return for 2008 or 2009. The district court, without citing authority, ordered the parties to file a joint return. It allocated the unspecified refunds or assessments to be shared by the parties in a ratio that equaled each party's contribution of adjusted gross income to their total adjusted gross income. The record does not show what their individual income contributions were for the 2008 and 2009 tax years, but it does show that H earned substantially more income than W. The Court of Appeals affirmed and W appealed.

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