Articles Posted in Children

Published on:

In our practice in Greensboro, North Carolina, it is not uncommon for the parties in a divorce to agree verbally to a change in child support payments. Read on to see how such an apparent show of comity may not hold up in the eyes of the court.

Continue reading →

Published on:

Shak v. Shak, ____ Mass. _____, SJC-12748 (2020).

Nondisparagement clauses are ubiquitous in custody agreements and orders. Generally, they are a blanket prohibition on a parent from “talking bad” about the other parent in a form that the minor child(ren) will understand (whether in their presence or on social media, etc.). These clauses are commonly included so that the child will grow up in a less tumultuous environment, free from psychological harm that stems from hurtful exchanges of words. In fact, our own courts have guidelines that are commonly incorporated into custody orders. However, the Massachusetts Supreme Court recently reviewed these clauses under a constitutional lens, and the result is quite interesting. Continue reading →

Published on:

Demar v. Comm’r, T.C. Memo. 201991, 2019 WL 3244301 (2019)

(a) Facts: Husband and wife were divorced. The divorce decree, which was a consent judgment, provided that the child would reside primarily with the wife. The husband was permitted to claim the child as a dependent for tax purposes in odd-numbered years but only if he was current on child support and the wife’s income was less than $15,000. “If these conditions were met, Ms. DeMar agreed to execute Form 8332 or a similar written declaration.” 2019 WL 3244301, at *1. Continue reading →

Published on:

Skitzki v. Comm’r, T.C. Memo. 2019106, 2019 WL 3946102 (2019)

(a) Facts: Husband and wife were divorced. The divorce decree gave the father custody two weekends each month, one weekday per week if the mother was in Ohio, and three (before age four) or four weeks in the summer. It described both parents as “residential parent and legal custodian.” The decree further stated that the father “shall take” the child as a dependent for tax purposes in even-numbered years. Continue reading →

Published on:

Cook v. Comm’r, T.C. Memo. 201948, 2019 WL 2011087 (2019)

(a) Facts: An unmarried couple had a child. A New York court awarded custody to the mother. The order was silent on the tax exemption for the child. The parties orally agreed that the father could claim the exemption.

The father took the exemption. The IRS disallowed the exemption and assessed a deficiency. The husband appealed to the Tax Court. Continue reading →

Published on:

Miletello v. RMR Mech., Inc., 921 F.3d 493 (5th Cir. 2019)

(a) Facts: Husband and wife were engaged in divorce proceedings. A settlement agreement awarded to the wife $500,000 of the funds in the husband’s 401(k) plan.

Before the husband complied with the order, he died. Two days later, the state court incorporated the settlement into a court order. Fifteen months later, the state court entered a QDRO ordering the plan to pay the ex-wife the $500,000.

Published on:

By: Carolyn Woodruff, JD, CPA, CVA, and North Carolina Family Law Specialist

So, you have these sexual images of your ex in North Carolina that you think will embarrass him, but you should think twice before posting them on Facebook or publishing them anywhere else. Publication of naked pictures or other private images of a person without consent not only can subject you to serious civil action but also is a criminal act. NCGS Section 14-190.5A. You cannot transfer, publish, distribute, or reproduce sexual images of your ex. Further, you cannot use these images in any manner. Continue reading →

Published on:

Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017)

 

(a) Facts:    A woman lived with a man in California.  The couple was not married.  The man had a child by a prior relationship, and the child had two minor children.  The man was, therefore, the children’s biological grandfather.

Continue reading →

Published on:

Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017)

 

(a) Facts: A husband and wife divorced in 2006.  The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support.

Continue reading →

Published on:

Sun Life Assur. Co. of Canada v. Jackson, 877 F.3d 698 (6th Cir. 2017), cert. denied, 138 S. Ct. 2624 (2018)

 

(a) Facts: The parties were divorced in 2006.  The divorce decree, which incorporated a separation agreement, ordered the husband to maintain any employer-provided life insurance policies for the benefit of the parties’ daughter until her emancipation.

Continue reading →