Did Katie Holmes Just Create 2nd Mess for Cruise?

As the news/rumors/speculation about what came between TomKat flood forth, there has been plenty of talk about exactly why Katie Holmes filed for divorce in NYC. As reported earlier, the consensus seems to be that New York, which doesn't like to award joint custody to "warring parents," could be more likely than California to grant Holmes' request for sole custody. But the New York filing could spell a whole second set of problems for Tom Cruise—related to taxes.

TMZ reports that Cruise has worked hard to avoid the appearance of living in New York City, which has incredibly high tax rates. But according to documents TMZ got its hands on, Tom deeded an NYC apartment to Katie in August ... and she's been using it to establish residency in the city in advance of the divorce. And that, explains TMZ, could stir up one big tax mess for Cruise. Click for more on the possible cause of the split. (More Katie Holmes stories.)