Timing, as they say, is everything, and if you are appealing an Order in North Carolina, this is particularly true. Slaughter v. Slaughter, No. COA16-1153 was decided by the North Carolina Court of Appeals on July 18, 2017. While there were multiple issues on appeal, the issue that sticks out…
Articles Posted in case analysis
“To Pay or Not to Pay” (New v. New)
At the heart of many family law related disputes lie arguably the most difficult decisions regarding the children and their futures. At times it may seem unlikely that individuals in the midst of a divorce will ever agree on anything; fortunately, ensuring that any children involved receive a quality education…
Permanent vs. Temporary Custody Orders on Appellate Review (King v. Giannini-King)
King v. Giannini-King, 784 S.E.2d 237 (N.C. Ct. App. 2016). Facts: In October 2001, Plaintiff (father) and Defendant (mother) were married and then separated, about seven years later, in early June 2008. Two minor children were born to the parties’ marriage. After the separation, Defendant relocated with the minor children.…
No Second Guessing the Evidentiary Supported Value of Marital Property (Chafin v. Chafin)
Sade Knox, InternChafin v. Chafin, 791 S.E.2d 693 (N.C. Ct. App. 2016) Facts: In late 1988, Plaintiff and Defendant entered into a marriage that lasted about twenty years before the parties separated in June of 2008. During the years of the marriage, Defendant was an owner of a close to non-profiting auto-sales…
Separations and Void Modifications (Kelley v. Kelley)
Sade Knox, InternKelley v. Kelley, T.C. Memo. 2017-798, 2017 WL 1251018 Facts: Husband and wife were married in 1982. They later entered into a Separation and Property Settlement Agreement upon their separation in 1994 (the “1994 agreement”). The two later divorced in 1999. The 1994 agreement resolved several issues between the two…
The IRS and Custody Exemptions (Stapleton v. Comm’r)
Stapleton v. Comm’r, T.C. Memo. 2015-171, 2015 WL 5049758 Facts: A father and mother had two children. The parents were never married. No court was ever asked to decide custody, but the parents agreed that the father would have the children every Monday and Wednesday night and every other weekend. In…
If you coerce your spouse into filing a joint tax return, don’t expect to be granted innocent spouse relief
Hiramanek v. Comm’r, T.C. Memo. 2016-92, 2016 WL 2763870 (2016) Facts: The husband prepared a joint tax return for tax year 2006 and asked the wife to sign it. She refused to sign without reading it, and he permitted her to take a quick glance at the return. She noticed that…
Yes, the Government CAN Ignore Your Order
State Farm Life & Assurance Co. v. Goecks, F. Supp. 3d , 2016 WL 1715205 (W.D. Wis. 2016) Facts: A Wisconsin divorce decree provided: The respondent [Gary] shall be required to maintain the petitioner [Sharon] as the primary, irrevocable beneficiary on one third of the face value of all his…
When Stock Options Aren’t an Option in Divorce
Family Chiropractic Sports Injury & Rehab Clinic, v. Comm’r, T.C. Memo. 2016-10, 2016 WL 234515 (2016) Facts: Husband and wife operated a chiropractic The practice had an Employee Stock Ownership Plan (“ESOP”). Husband and wife were the only participants. The parties were divorced in Iowa. The decree was silent on…
The Waiting Game Can be a Dangerous One
Dahl Aerospace Employees’ Ret. Plan of Aerospace Corp., 122 F. Supp. 3d 453 (E.D. Va. 2015) Facts: A Virginia divorce decree, incorporating a settlement agreement, gave each spouse the option to elect survivor benefits under the retirement plan of the other. This provision was not immediately stated in a DRO…