The doctrine of collateral estoppel prevents courts from entering findings of facts or conclusions of law contrary to previous litigation. The issues must be the same. The issue must be raised and litigated. The issues must be material and relevant to the disposition of the prior action, and determination of…
When a marriage ends, many former couples carry hurt, anger, grief, resentment, and hostility towards each other. Some former spouses cannot let go of these feelings even after the divorce. What happens to the children of these marriages when those feelings carry over into their post-separation lives? During custody exchanges,…
Ogden v. Comm’r, T.C. Memo. 201988, 2019 WL 3162423 (2019) (a) Facts: Husband and wife were married in 1991 and divorced in 2011. The wife was granted Social Security disability benefits in 2008. She received $36,083 that year and $10,297 in 2010. On their 2008 tax return, the parties did…
Contreras v. Comm’r , T.C. Memo. 201912, 2019 WL 980695 (2019) (a) Facts: Husband and wife had two children. The husband ran a construction business, while the wife was a homemaker. The parties were divorced in 2011. The husband brought into the marriage a piece of real property called Lot…
Hiramanek v. Comm’r, T.C. Memo. 201692, 2016 WL 2763870 (2016), aff’d, 745 F. App’x 762 (9th Cir. 2018) (a) Facts: The husband prepared a joint tax return for tax year 2006 and asked the wife to sign it. She refused to sign without reading it, and he permitted her to…
Faust v. Comm’r, T.C. Memo. 2019 105, 2019 WL 3938725 (2019) (a) Facts: Husband and wife were divorced in Virginia. The wife was a victim of spousal abuse during the marriage. She was Hispanic; English was not her first language. A divorce settlement agreement, incorporated into the divorce decree, required…
Domestic abuse is a serious matter, and one not to be taken lightly. Sometimes, it is almost unimaginable. Mystery abounds. Why does one person hurt someone they love? And, moreover, why does someone who is hurt stay with the abuser? There are four types of abuse: physical, sexual, emotional/psychological, and…
Often questions arise when domestic violence involves an assault in North Carolina. I write for the Rhino Times and have for several years. My column is Ask Carolyn. Here is a question and answer on the domestic violence topic in August 2019. Whether it is Greensboro, Asheboro, or any other…
In North Carolina, a law that imposes a cooling off period can present a difficult problem if one spouse is being battered. Recently, Woman’s Day ran a piece about domestic violence and the difficulties of being an abused spouse who needs to get a North Carolina divorce. The article led…
Dear Carolyn, My wife keeps threatening me with a 50B. We do argue, but I have never laid a hand on her or even threatened her. She says in court it will be her word against mine. Is there anything I can do to protect myself? I don’t want to…