Jensen v. Comr., T.C. Memo. 2010-77

(debtor, former spouse, was obligor on indebtedness with bank and had to recognize CODI upon bank's cancellation of the debt in spite of the fact that ex-spouse agreed, pursuant to divorce decree, to assume indebtedness; debtor spouse was original obligor on indebtedness and meaning of "incurred" in divorce decree unclear).