In re Mason, 58 A.3d 1153

Final divorce decree (Oct 2007) required Robin to pay 50% of Martin's 2006 federal taxes.
Robin filed Chapter 7 bankruptcy (Sept 2010) listing Martin as creditor and as a joint tax lien; discharge granted (Dec 2010).
Both sought innocent spouse relief; Robin granted relief, Martin's request denied.
July 2011 Martin moved for contempt in the Berlin Family Division to compel Robin to pay 50%; trial court found Robin's discharge discharged the obligation.
On appeal, Martin challenges dischargeability and attorney’s fees rulings; court reverses on dischargeability, affirms fees ruling, remands for costs, denies Robin’s fees on appeal.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Dischargeability under §523(a)(15)	Martin argues Robin's 2006 tax obligation is non-dischargeable.	Robin argues the obligation is not a debt to a former spouse and that innocent-spouse relief affects it.	Debt is automatically non-dischargeable under §523(a)(15).
Attorney’s fees	Martin contends trial court erred in denying fees.	Robin argues lack of prevailing-party status and frivolous position.	Court affirms denial of Robin’s fees; remands to consider Martin's costs; Martin may be prevailing party following reversal.
Costs on appeal	Martin seeks costs as prevailing party after reversal.	Robin opposes.	Remand for costs consistent with prevailing-party status; Robin denied appeal costs.

Sunbeam Corp. v. Dortch, 313 S.W.3d 114 (Ky. 2010) (concurrent jurisdiction to construe discharge under §1834(b))
Howard v. Howard, 336 S.W.3d 433 (Ky. 2011) (post-BAPCPA treatment of §523(a)(15) non-dischargeability)
In re Grabinski, 150 B.R. 427 (N.D. Ill. 1993) (bankruptcy debtor liabilities and dischargeability)
Wodark, 425 B.R. 834 (Bankr. 10th Cir. 2010) (non-dischargeable spouse debt under §523(a)(15) when incurred in divorce)
Haag v. Shulman, 683 F.3d 26 (1st Cir. 2012) (innocent-spouse relief and joint tax liability context)