North Carolina Divorce Lawyers Blog

Articles Tagged with children

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Porter v. Comm’r, T.C. Memo. 2015-141, 2015 WL 4638622 (2015)

(a) Facts: A husband and wife were divorced in Florida. The decree awarded the wife custody of the parties’ three children. It allowed the wife to claim the exemptions for the oldest and youngest children, but allowed the husband to claim the exemption for the middle child. The decree was signed only by the court. Continue reading →

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Henricks v. Comm’r, T.C. Memo. 2014-192, 2014 WL 4723148 (2014)

(a) Facts: A Florida divorce decree awarded custody of two children to the wife. It allowed the wife to claim one child as a dependent for tax purposes, and allowed the husband to claim the other child as a dependent for tax purposes. Both parties were ordered to fill out forms necessary to transfer the exemption. But the wife did not actually fill out and sign and forms, and the wife did not sign the court’s judgment.

The husband claimed the dependency exemption for the second child, as the decree clearly permitted. The IRS disallowed the dependency exemption and assessed a deficiency. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group
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McBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015)

(a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency exemptions for the son, the daughter, and her child. The IRS disallowed all three of the taxpayer’s exemption, and assessed a deficiency. Continue reading →

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Dear Carolyn,

I am a mother of girls ages six and ten. I am separated, and I have half custody. I work hard, and the girls sometimes create havoc. I spanked the six-year-old with a belt, just like my mother did me. My church belief is “spare the rod and spoil the child.” Child Protective Services showed up at my house to investigate. Should I be concerned?

~Scared

 

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Many prospective clients come to us with the question about “what does it really take to win my custody case in North Carolina?”  This raises the interesting question of what is a “win” in custody of a minor child.  “Winning” means different things to different parents.  For some parents, it is quality visitation.  For others, it is primary responsibility for the physical well-being of the child.  For some, it is fifty-fifty or bust!  The goal for all parents should be to keep the best interests of the child as the polar star—a guiding light.  Another valuable goal is to reduce the conflict surrounding the child in this time of change in the family.  A premise of this blog is that both parents are good people and good parents.  Future blogs will address unfit parents, grandparents and social services issues. Continue reading →