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.…
Benson v. Comm’r, T.C. Memo. 2018157, 2018 WL 4520083 (2018), aff’d, 774 F. App’x 339 (8th Cir. 2019) (a) Facts: Wife owned a corporation that maintained and collected revenue from St. Louis parking meters. She fraudulently overbilled the city, was convicted, and went to prison. While she was in prison,…
Asad v. Comm’r, T.C. Memo. 201780, 2017 WL 2211215 (2017), aff’d, 751 F. App’x 339 (3d Cir. 2018) (a) Facts: A husband and wife owned rental properties. Each spouse was responsible for some of the properties. They filed joint tax returns in which they claimed losses on the properties. The…
Rogers v. Comm’r, 908 F.3d 1094 (7th Cir. 2018) (a) Facts: Husband and wife filed a joint tax return for 2004. The IRS assessed a deficiency, and the parties sought review in the Tax Court. The Tax Court held for the IRS. Three years later, the wife filed a petition…
Shak v. Shak, ____ Mass. _____, SJC-12748 (2020). Nondisparagement clauses are ubiquitous in custody agreements and orders. Generally, they are a blanket prohibition on a parent from “talking bad” about the other parent in a form that the minor child(ren) will understand (whether in their presence or on social media,…
Does the entry of a court-ordered equitable distribution create an interest to a retirement asset? Do you even need to file a DRO or QDRO when an equitable distribution consent order is signed by a judge? See how the North Carolina Court of Appeals saves the award of the marital…
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…