Articles Posted in ClientVille

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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 →

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Domestic abuse is a serious matter, and one not to be taken lightly. Sometimes, it is almost unimaginable. Mystery abounds. Why does one person hurt someone they love? And, moreover, why does someone who is hurt stay with the abuser? There are four types of abuse: physical, sexual, emotional/psychological, and neglect. The cycle of violence is a repetition of the following: 1) tension building; 2) acute violence; 3) reconciliation/honeymoon; 4) calm. And then, it starts over. In Guilford County, North Carolina, one can start with Family Service of the Piedmont or the Justice Center, both in downtown Greensboro. Continue reading →

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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.

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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.

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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.

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In re Beeghley, ___ Fed. App’x ___, 2018 WL 3060089 (3d Cir. 2018) (unpublished)

 

(a) Facts: The parties were divorced in Delaware in 1995.  The trial court divided the husband’s pension and ordered the wife to prepare a DRO.  No DRO was ever signed.

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Stephens v. Alliant Techsystems Corp., 714 F. App’x 841 (10th Cir. 2017) (unpublished)

 

(a) Facts: A husband divorced in Utah.  A Utah state court entered at least two DROs dividing retirement benefits, each time reserving jurisdiction to amend the order in the future.  The plan qualified the DROs.

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Kirkpatrick v. Comm’r, T.C. Memo. 2018-20, 2018 WL 1040955 (2018)

 

(a) Facts: The wife sued the husband for divorce in Maryland.  A Maryland court issued a pendente lite order, providing for temporary support.  In addition, the order required the husband to “transfer to Ms. Kirkpatrick the sum of One Hundred Thousand Dollars ($100,000.00) directly (and in a non‑taxable transaction) into an IRA appropriately titled in Ms. Kirkpatrick’s name” and to “pay to the Plaintiff a lump sum of Forty Thousand Dollars ($40,000.00) . . . for Pendente Lite Attorney’s Fees and Suit Money.”  2018 WL 1040955, at *4.  The parties were eventually divorced.

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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.

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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 he had overpaid alimony and that the wife was required to return the overpayment.  The action was dismissed quickly as time-barred.

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