Horner v. Horner, No. COA19-632 (unpublished) An alimony claim in North Carolina requires one spouse to be a dependent spouse and the other spouse to be a supporting spouse. A dependent spouse, as defined by statute, is a spouse who is “actually substantially dependent upon the other spouse for…
In North Carolina, there are various methods for an alimony order to terminate. One such way is by cohabitation by the dependent spouse (the spouse receiving alimony). But what exactly is cohabitation, and how does it impact an alimony order? Cohabitation is defined by our statutes as an act whereby…
Devine v. Devine, (No. COA19-913) (unpublished) Here in Greensboro, business owners are not immune to unhappy marriages. Divorces can be long and complicated messes, especially when the fortunes of the family rest upon the fortunes of the business. Child support and alimony are based partly on the income and expenses…
Finn v. Finn, COA 19-520 (Unpublished opinion) Alimony can be a complex element in divorce.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…
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…
Lucas v. Comm’r, T.C. Memo. 2018‑80, 2018 WL 2948427 (2018) (a) Facts: The parties divorced in Florida in 2011. While the divorce was pending, the husband was in the process of liquidating his business, Vicis Capital, LLC. He received, while the action was pending, $4.7 million in distributions. Florida…
Barry v. Comm’r, T.C. Memo. 2017-237, 2017 WL 5899406 (2017) (a) Facts: When the parties were divorced, the husband agreed to pay the wife $2,400 per month in alimony. Twenty-four years later, the husband filed an action against the wife in federal court for breach of contract, arguing that…
Davidson v. Comm’r, T.C. Memo. 2018-38, 2018 WL 1611811 (2018) (a) Facts: The parties were divorced by an Arkansas court, and the divorce decree divided the parties’ debt. Within a few days after the decree was entered the judge sent the parties a letter, which stated: When I made…
Dear Carolyn, I have received spousal alimony since a 2003 court order until death. I would like to get an increase because of the economy. My ex-spouse receives three times my social security and retirement. His home is paid for and he owes three motor vehicles. His social security and…
Dear Carolyn, I work and make a good income. During our marriage, my wife worked for a while, but stopped when we had children. She has and maintains a CPA license. We have a 15-year-old with some discipline problems and ADHD. We are divorcing, and I think she should go…