North Carolina Divorce Lawyers Blog

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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 →

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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 →

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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 →

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Hoak v. Plan Adm’r of Plans of NCR Corp., 389 F. Supp. 3d 1234 (N.D. Ga. 2019)

(a) Facts: Two wives were divorced from their husbands. Both husbands were members of a senior executive retirement plan. The plan provided that survivor benefits would be paid to the “eligible spouse” of each plan participant. “Eligible spouse” was defined as “the spouse to whom the Participant is married on the date the Participant’s benefit payments under the Plan commence.” 389 F. Supp. 2d at 1278. Continue reading →

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Culwick v. Wood, 384 F. Supp. 3d 328 (E.D.N.Y. 2019)

(a) Facts: Husband and wife were divorced. Their divorce decree incorporated a separation agreement. The agreement provided:

[T]he Husband shall otherwise retain all pensions and annuities acquired by him at any time, including during the term of the marriage. . . . The Wife waives any claims she might have in and to these benefits including the right to be named as a survivor beneficiary.

384 F. Supp. 3d at 335. The agreement further provided that “nothing herein contained shall require either party to renounce or disclaim any gift, devise or bequest which he or she may be given by the other’s Will, Trust, or other document.” Id. Continue reading →

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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.

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Christopoulos v. Trout, 343 F. Supp. 3d 812 (N.D. Ill. 2018)

(a) Facts: Husband filed a divorce action against wife in Illinois. Immediately thereafter, he changed the beneficiary of his employer-provided group life insurance, naming a series of relatives in varying percentages.

The wife immediately asked the divorce judge to order the husband to name the children as beneficiaries. The trial court properly entered a handwritten order granting the relief requested.

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Garcia Tatupu v. Bert Bell/Peter Rozelle NFL Player Ret. Plan, 296 F. Supp. 3d 407 (D. Mass. 2017), aff’d, 747 F. App’x 873 (1st Cir. 2019)

(a) Facts: The husband, a former NFL football player, was divorced from his wife in Massachusetts in 1997. The decree incorporated a separation agreement, which provided: Continue reading →

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Heedram v. Comm’r, T.C. Memo. 2018‑25, 2018 WL 1193421 (2018)

 

(a) Facts: A husband and wife married in 2011 and divorced in 2015.  During the marriage, the wife earned most of the parties’ income and handled the parties’ finances.  She had unpaid federal taxes from before the marriage.  The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.

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