In Part 5 of our series, we look at admitting hearsay statements made to social workers. It is common in cases involving allegations of abuse that a social worker will be involved at some point, whether the social worker conducts the initial interview, or they are brought in after there…
The next case that family law practitioners in Guilford and surrounding counties will find beneficial in the admission of hearsay statements is the case of State v. Hinnant, 523 S.E2d 663, 351 N.C. 277 (2000). According to our fact pattern from Part 1 of our series, the children Aaron and…
As we discussed in Part 2 of our series, family law attorneys practicing in Guilford and surrounding counties have difficulty when trying to admit hearsay statements regarding alleged sexual abuse in custody cases. While there may be several ways to have these hearsay statements admitted, it is crucial the attorney…
In our fact pattern from Part 1 of our series, the first indication of child sexual abuse was in the statements Aaron and Billy made to Grandmother. Family law attorneys in Guilford County would be wise to try to have these statements admitted under the exception in Rule 803(4) on…
When attorneys in Guilford County try custody cases in which there have been allegations of child sexual abuse, it is vital that statements made by the child regarding the abuse be admitted into evidence. These statements regarding abuse can be critical in determining the best interests of the child, as…
Emergency Custody in North Carolina is a tough topic. Under North Carolina law, there are really two times that the court can consider switching custody on an ex parte (hearing from one side only). These two times are (1) the child is at risk for substantial bodily injury, or (2)…
Hollimon v. Comm’r, T.C. Memo. 2015-157, 2015 WL 4747779 (2015) (a) Facts: During their marriage, the parties established and worked for a business providing temporary staffing to hospitals. The wife testified that the husband ran the business and she was an employee. The husband testified that the parties ran the business…
Sapp v. Comm’r, T.C. Memo. 2015-143, 2015 WL 4639260 (2015) (a) Facts: The IRS assessed deficiencies on a husband and wife’s joint income tax returns for 2004, 2006, and 2008. The parties appealed to the Tax Court, and the wife sought both mandatory and discretionary innocent spouse relief. The IRS conceded…
Agudelo v. Comm’r, T.C. Memo. 2015-124, 2015 WL 4086310 (2015) (a) Facts: A husband and wife filed a joint tax return for tax year 2010. The return did not report as income certain unemployment benefits received by the husband. The IRS discovered this fact and assessed a deficiency. The husband filed a…
Palomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014) (a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish. The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS…