Gebman v. Comm’r, T.C. Memo. 2017‑184, 2017 WL 4158699 (2017) (a) Facts: A husband and wife signed a joint tax return. The IRS assessed a deficiency. Both parties sought relief in the Tax Court. When the case was called, no one appeared for the taxpayers. The husband appeared later…
Articles Posted in LawyerVille
Children, Court, and Practicing Mindfulness
By: Jennifer A. Crissman, AttorneyAs an attorney practicing in family law in the Piedmont, and a mother of two young children, my world can feel very hectic. It is easy to give in to the stressors of the moment, to be overwhelmed and to feel like you do not have control. Whether caring for…
Innocent Spouse Relief: Read Before Signing (Yancey v. Comm’r)
Yancey v. Comm’r, T.C. Memo. 2017-59, 2017 WL 1289451 (2017) Facts: A husband and wife filed joint returns. The returns were prepared by the wife. The returns understated the amount of tax due, mostly because they wrongly double-counted certain gambling losses incurred by the husband. The IRS assessed a deficiency.…
Calendar Call?
Prior to the beginning of each session of court, a calendar call takes place. Family law attorneys across the Triad are familiar with this process in which hearing dates are selected prior to an upcoming session of court. Though it may seem simple to select a date for your hearing…
His & Hers: Equitable Distribution
Equitable Distribution, in a nutshell, is giving each party to a marriage what they are entitled regarding property acquired during the marriage. As one of the pillars of many divorce proceedings, it is commonly the most complex aspects, requiring extensive research into the lives of individuals going through a divorce. …
The Third and a Half Wheel: Divisible Property (Daly v. Daly)
The two big classifications of property in all equitable distribution cases are “marital” and “separate” property. These are the ones the get all the attention and are subject to some of the most intense scrutiny and debate; however, there is a third area of property that is equally as important…
Dividing Interest: Closely-Held Businesses
A great aspect of living in the triad area is the rich history of successful businesses that put down roots in the community and prospered over the years. Greensboro is home to very familiar brands such as Wrangler and Volvo, and right down the road is High Point, which is…
Who Can Apply for Custody in NC: Part 4
When analyzing custody, the issue of who has rights to custody of a minor is commonly focused on the biological parents of the child. In the eyes of the law, under the right circumstances, biological parents may be disfavored in congruence to “third party” individuals who assert rights to custody.…
Who Can Apply for Custody in NC: Part 3, When the Best Interest Standard Doesn’t Apply
By: Leesa M. Poag, Attorney, Woodruff Family Law GroupIn a typical child custody case, the mother and father of a child are seeking the intervention of the court to settle their dispute over who should be granted custody of their child. Though this is the situation most often facing family law attorneys throughout the Triad, the cases become…
Who Has Standing to Apply for Custody in NC: Part 2, Unfitness of Parents
By: Jennifer A. Crissman, Attorney, Woodruff Family Law GroupAs contentious custody cases in the Piedmont progress, it is likely that a parent may be called “unfit.” In a legal context, this word has a specific meaning, and drastic consequences should the court find a parent unfit. In this second installment on standing to apply for custody, we will…