Finn v. Finn, COA 19-520 (Unpublished opinion) Alimony can be a complex element in divorce. How much is fair and reasonable, how it is categorized for tax purposes, or even whether it is owed at all are matters often left to the discretion of judges. Here in the Piedmont area…
Hamdan v. Freitekh, ______ N.C. App. _______ (2020) (COA19-929). Here in North Carolina, and across the nation, the Uniform Child-Custody Jurisdiction and Enforcement Act (UCCJEA) sets the jurisdictional rules for how and where custody orders are enforced. The cardinal rule in custody cases has always been, and continues to be,…
Henry v. Comm’r, T.C. Memo. 201924, 2019 WL 1385242 (2019) (a) Facts: Husband and wife married in 1997 and divorced in 2013. While the divorce case was pending, the parties filed a joint income tax return for tax year 2012. The return did not report $14,650 in income earned…
Schorse v. Comm’r, T.C. Memo. 2018176, 2018 WL 5270556 (2018) (a) Facts: Husband was a computer programmer and wife was a physician. During the marriage, the wife earned 80% to 90% of the parties’ income. For tax years 2002, 2003, and 2004, the wife provided her tax information to the…
Welwood v. Comm’r, T.C. Memo. 2019113, 2019 WL 4187568 (2019) (a) Facts: Husband and wife were married in 1973. They separated in Florida 2003 and signed an agreement dividing their property. In the agreement, the husband conveyed to the wife a 50% interest in certain real estate partnerships. The partnerships…
HeydonGrauss v. Comm’r, T.C. Memo. 2018209, 2018 WL 6720943 (2018) (a) Facts: Husband and wife filed joint tax returns for tax years 2005 to 2009. They separated on 2010 and were divorced in 2015. The parties did not enclose full payment with their 2005-2009 tax returns until 2010. The wife…
The Centers for Disease Control and Prevention (CDC) has stated that fear and anxiety related to the COVID-19 outbreak can be overwhelming and can cause increased emotional issues in both adults and children. People that may experience greater levels of stress include those who are at higher risk due to…
Are you concerned that your spouse or significant other may be having an affair? Have you thought about using spying software to track their online activity? Before you take that step there are Federal and North Carolina laws that could expose you to both civil and criminal charges. Before we…
Neitzer v. Comm’r, T.C. Memo. 2018156, 2018 WL 4519997 (2018) (a) Facts: Husband owned and operated two businesses. The wife, who was trained as a nurse, was totally disabled after a series of spine and hip surgeries. Her income came primarily from disability benefits. The couple separated in 2010. Their…
In our practice in Greensboro, North Carolina, it is not uncommon for the parties in a divorce to agree verbally to a change in child support payments. Read on to see how such an apparent show of comity may not hold up in the eyes of the court. Baker v.…