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By Diana Westrick, Legal Assistant, Woodruff Family Law Group
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 Part Two

 Now that you read through yesterday’s Part One of frugally meeting your resolutions, it is time to introduce two more traditional New Year goals.  With the help of inspiration from Eva Longoria and Martha Stewart, the resources listed below will be your beginning guide. Continue reading →

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By Diana Westrick, Legal Assistant, Woodruff Family Law Group
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 Part One

 We have all heard it before: January 1st represents a blank slate; you can now accomplish everything you put off last year, and the year before, and the year before that. That small voice in your head is convincing you that this year will be different; this time, you will truly make a change. Continue reading →

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By Carolyn Woodruff, JD, CPA, CVA
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My husband Dwight prides himself on liking sappy Christmas movies, and he rents a lot of them. Ho-hum, I thought, but I was pleasantly surprised by the many social messages in Paper Angel.  The movie starts with Mom (Lynn Brandt) moving far away from Dad with her two children—Sara and Thomas. Sara is younger than Thomas. While the movie doesn’t illustrate domestic violence, Mom has a black eye, and you know what happened.  Dad loves nothing but his beer and his sports on television, and while Dad is oblivious to everyone and everything that his narcissistic soul in not entrenched in, Mom quietly gets the two children in the car and escapes with them without any of their belongings.  Mom was right to leave. Continue reading →

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In court-ordered child custody mediation in North Carolina, agreement is the polar star.  Both parents are applauded for entering a parenting agreement.   The question is whether agreement is always in the best interests of the child.  Certainly, we all want parents to agree, but there are certain times when agreements should be entered into with caution.  Certainly, the majority of parenting cases end with the parents agreeing to terms.  Quite frankly, many of these parents would have agreed on custodial arrangements for the children, with or without mediation. Such agreements by parents are simply parents putting children first and naturally looking after their offspring.  The majority of parents can and do put the children first. Continue reading →

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Question: I am a mother from Summerfield.  I have been saving for my children’s college, but I am now faced with divorce. My ex-spouse is the owner of the 529 Plan.  What happens to the 529 Plan in my divorce? Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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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 together. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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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 that relief was appropriate, but the husband argued otherwise. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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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. Continue reading →