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Articles Posted in case analysis

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Child Support – Show the Work

Price v. Price, 2022-NCCOA-928 (unpublished). Facts: In April of 2020, Mother filed a motion to modify child support. A hearing on that motion was eventually calendared for November of 2020. In the meantime, Father had fired his attorney. Father did not show up for the modification hearing, and the trial…

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Retirement Benefits Not Part of the Estate in Bankruptcy (In re Lawson)

Carolyn Woodruff, JD, CPA, CVA

In re Lawson, 570 B.R. 563 (Bankr. N.D. Ohio 2017) Facts: A husband and wife filed divorce proceedings in Ohio. Among the marital assets was the husband’s defined contribution retirement plan. The parties read into the record in the Ohio action an agreement that awarded the wife 50% of the…

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When Bankruptcy is Filed Before the DRO

Carolyn Woodruff, JD, CPA, CVA

In re Jeffers, No. 14-52328,    B.R., 2017 WL 2838104 (Bankr. N.D. Ohio June 30, 2017) Facts: A husband and wife divorced in Ohio. The divorce decree awarded the wife an interest in the husband’s retirement benefits. Before a DRO was entered, the husband filed a petition in bankruptcy under Chapter…

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NFL Ex-Wives and QDROs (Garcia-Tatupu  v.  Bert  Bell/Peter  Rozelle  NFL  Player  Ret.  Plan)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Garcia-Tatupu  v.  Bert  Bell/Peter  Rozelle  NFL  Player  Ret.  Plan,  No.  CV 16-11131-DPW,     F. Supp. 3d   , 2017 WL 1398645 (D. Mass. Apr. 18, 2017) Facts: The husband, a former NFL football player, was divorced from his wife in Massachusetts in 1997. No DRO was entered at the time. The husband…

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DROs and Pension Plans (Dullea v. Pension Benefit Guar. Corp.)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Dullea v. Pension Benefit Guar. Corp., 241 F. Supp. 3d 155 (D.D.C. 2017) Background: There are two ways in which state courts can make a deferred future division of retirement benefits. The traditional method is the shared interest approach, which awards the nonowning spouse a portion of each future payment…

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Don’t Wait to Obtain a QDRO (Patterson v. Chrysler Group)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Patterson v. Chrysler Group, LLC, 845 F.3d 756 (6th Cir. 2017) Facts: A divorce decree awarded the wife an interest in the husband’s retirement and survivor benefits, expressly ordering him not to elect a survivor beneficiary other than the wife. The wife did not obtain a QDRO. Upon retirement, the…

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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.…

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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. …

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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…

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Heart Balm Torts: Playing Doctor and Nurse (Malecek v. Williams 2017)

By Carolyn J. Woodruff, North Carolina Family Law Specialist

Winston Salem, North Carolina: Malecek v. Williams (2017) Derek Williams is a Forsyth County doctor who had an affair apparently, or at least allegedly, with his nurse. Playing doctor-nurse games got them in trouble with the nurse’s husband, Marc Malecek. The nurse’s then-husband Marc sued Derek for alienation of affection…

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