In re NNB, COA 19-261 (Unpublished opinion)
The family courts in North Carolina operate under one abiding principle: the best interest of the child. This overarching concept takes precedence over every other consideration and can produce unexpected results. This article discusses a recent case in our county in which a father wanted custody of his minor child, but circumstances were not good for his case. Continue reading →
A few years ago, when our state’s leading public university was hit with a public records request regarding a campus sexual assault, the school’s response led to a Constitutional standoff. The United States is a republic where the states have a great deal of autonomy, but what happens when a state institution seems to violate federal law? Continue reading →
Logue v. Logue, No. COA19-831 (unpublished opinion)
One of the most important issues dealt with by experienced family law and divorce attorneys across the country, and especially in the Piedmont Triad, is the division of property (also known as equitable distribution). When there are shared business interests, the valuation of the business(es) adds another layer of complexity. Read on to see how the date of separation, a ‘fact’ on which the parties are not always in agreement, can greatly affect the dollar amounts in property division. Continue reading →
Finn v. Finn, COA 19-520 (Unpublished opinion)
Alimony can be a complex element in divorce. How much is fair and reasonable, how it is categorized for tax purposes, or even whether it is owed at all are matters often left to the discretion of judges. Here in the Piedmont area of North Carolina, we had a case that required some back-and-forth among the judges to get it right.
Facts: This is a previously remanded case from the North Carolina Court of Appeals instructing the trial court to make additional findings for alimony and attorney fees.
Hamdan v. Freitekh, ______ N.C. App. _______ (2020) (COA19-929).
Here in North Carolina, and across the nation, the Uniform Child-Custody Jurisdiction and Enforcement Act (UCCJEA) sets the jurisdictional rules for how and where custody orders are enforced. The cardinal rule in custody cases has always been, and continues to be, adjudicated with the best interests of the child in mind. The UCCJEA aligns with that cardinal by preventing parents from forum shopping, instead ordering that disputes be litigated in the state with which the child and family have the closest ties. Continue reading →
Henry v. Comm’r, T.C. Memo. 201924, 2019 WL 1385242 (2019)
(a) Facts: Husband and wife married in 1997 and divorced in 2013. While the divorce case was pending, the parties filed a joint income tax return for tax year 2012. The return did not report $14,650 in income earned by the husband from his second job as a church musician.
The IRS assessed a deficiency, which neither party contested. The IRS then seized funds from the wife’s 2014 tax return to satisfy the deficiency. The wife moved for innocent spouse relief. The IRS granted relief but denied the wife a refund. The wife sought review in the Tax Court.
Schorse v. Comm’r, T.C. Memo. 2018176, 2018 WL 5270556 (2018)
(a) Facts: Husband was a computer programmer and wife was a physician. During the marriage, the wife earned 80% to 90% of the parties’ income.
Continue reading →
Welwood v. Comm’r, T.C. Memo. 2019113, 2019 WL 4187568 (2019)
(a) Facts: Husband and wife were married in 1973. They separated in Florida 2003 and signed an agreement dividing their property.
In the agreement, the husband conveyed to the wife a 50% interest in certain real estate partnerships. The partnerships were designed to generate tax savings in early years. A 1986 tax law change limiting the deduction of passive losses against other income made the partnerships much less attractive in their later years. Continue reading →
HeydonGrauss v. Comm’r, T.C. Memo. 2018209, 2018 WL 6720943 (2018)
(a) Facts: Husband and wife filed joint tax returns for tax years 2005 to 2009. They separated on 2010 and were divorced in 2015.
The parties did not enclose full payment with their 2005-2009 tax returns until 2010. The wife was not aware of this fact until 2010. But she was aware that the parties were spending beyond their incomes and living beyond their means. The wife paid nothing on the parties’ tax liabilities, and the divorce decree ordered her to reimburse the husband for half of the payments he had made. Continue reading →
The Centers for Disease Control and Prevention (CDC) has stated that fear and anxiety related to the COVID-19 outbreak can be overwhelming and can cause increased emotional issues in both adults and children. People that may experience greater levels of stress include those who are at higher risk due to chronic diseases, children and teens that may not be able to understand the disease process, front line emergency and healthcare workers, and people that suffer from mental health or substance abuse issues. The added stress during the pandemic can include increased fear and worry about their own or a loved one’s health, changes in sleeping or eating habits, problems with concentration, loss of sleep, worsening chronic mental or physical health problems, or increased use of alcohol and/or drugs.
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