McBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015) (a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency…
VanderKam v. VanderKam, 776 F.3d 883 (D.C. Cir. 2015) (a) Facts: Before the parties were divorced, the wife was the death beneficiary of the husband’s retirement plan. The parties were divorced in Texas. Their divorce decree was silent on survivor benefits, but awarded the husband all rights existing because of his employment. After…
Yale-New Haven v. Nicholls, 788 F.3d 79 (2d Cir. 2015) (a) Facts: A husband and wife were divorced in Connecticut in 2008. The divorce decree incorporated a settlement agreement, which provided that the husband would transfer to the wife half of the marital share of his retirement benefits. No QDRO was entered…
Hughes v. Comm’r, T.C. Memo. 2015-89, 2015 WL 2180505 (2015) (a) Facts: A husband owned stock in a consulting business that was growing in value. He was afraid that if he retained the stock, his former wife would seek to reopen their divorce decree. He therefore gave the stock to his…
Muniz v. Comm’r, T.C. Memo. 2015-125, 2015 WL 4126356 (2015) (a) Facts: A Florida separation agreement provided that the husband would pay wife $1,000 per month in alimony. The husband did not pay on time, and the court entered an enforcement order directing the husband to pay $6,000 in alimony due under…
Milbourne v. Comm’r, T.C. Memo. 2015-13, 2015 WL 393040 (2015) (a) Facts: A husband and his wife separated. She proposed a separation agreement, which required him to pay $6,000 per month in alimony. The husband refused to sign this agreement, as he did not want to pay more than $2,500 per…
Iglicki v. Comm’r, T.C. Memo. 2015-80, 2015 WL 1886010 (2015) (a) Facts: A Maryland separation agreement required a husband to pay $735 per month in child support to a wife. If the husband defaulted on child support, he would immediately become liable for $1,000 per month in spousal support. Liability…
Dear Carolyn, My ex is posting all kinds of things about me on Facebook. She calls me names like bastard, devil, asshole, and you name it. She doesn’t even have privacy settings on her Facebook, so I fear that my (our) children who are ages 13 and 15 may somehow…
Dear Carolyn, I am a mother of girls ages six and ten. I am separated, and I have half custody. I work hard, and the girls sometimes create havoc. I spanked the six-year-old with a belt, just like my mother did me. My church belief is “spare the rod and…
1. Change your email address and password when you begin your family law case. Change your computer and cell phone, if possible. Electronic devices, computers, and cell phones can be serious “leaks” of information and strategy in your case. Email trespass is probably the leading “technology” problem in family law…