In North Carolina, we see cases where one spouse is primarily a breadwinner for the family, often bringing in most if not all of the income. In those case, the other spouse is the homemaker, the one that cares for the children and/or pets and maintains the home. And when…
Articles Posted in Alimony
Alimony – Who Is Dependent, Who Is Supporting?
Madar v. Madar, No.COA20-28 (Dec. 2020). In North Carolina, alimony is a type of spousal support that provides for the maintenance of a dependent spouse, by the supporting spouse. Dependent and supporting are legal terms, with incredible significance. In order to receive alimony, one must be a dependent spouse, the…
Limits on Alimony as a Result of Condoned Marital Misconduct
In Ellis v. Ellis, the North Carolina Court of Appeals reviewed N.C.G.S. § 50-16.3A and the lower court’s application of the statute. It considered the sixteen relevant factors included in the statute to determine the amount, duration, and method of payment for an award of alimony when there were acts…
Alimony and Marital Misconduct
Horner v. Horner, No. COA19-632 (unpublished) An alimony claim in North Carolina requires one spouse to be a dependent spouse and the other spouse to be a supporting spouse. A dependent spouse, as defined by statute, is a spouse who is “actually substantially dependent upon the other spouse for…
Court’s Costly Confusion Over Profits and Expenses
Devine v. Devine, (No. COA19-913) (unpublished) Here in Greensboro, business owners are not immune to unhappy marriages. Divorces can be long and complicated messes, especially when the fortunes of the family rest upon the fortunes of the business. Child support and alimony are based partly on the income and expenses…
Unpredictable Bonuses and Alimony
Finn v. Finn, COA 19-520 (Unpublished opinion) Alimony can be a complex element in divorce.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…
Alimony Tax and Good Faith
Faust v. Comm’r, T.C. Memo. 2019 105, 2019 WL 3938725 (2019) (a) Facts: Husband and wife were divorced in Virginia. The wife was a victim of spousal abuse during the marriage. She was Hispanic; English was not her first language. A divorce settlement agreement, incorporated into the divorce decree, required…
Making amends…and arrears.
Siegel v. Comm’r, T.C. Memo. 2019 11, 2019 WL 643186 (2019) (a) Facts: Husband and wife were divorced in New York. The final decree ordered the husband to pay to the wife spousal maintenance of $10,110 per month. The husband failed to pay, and the wife filed enforcement proceedings. The…
“Not for Profit” … Part 1
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…
“Paid in Full” isn’t always a good thing…Be careful of fine print.
Logue v. Comm’r, T.C. Memo. 2017‑234, 2017 WL 5713945 (2017) (a) Facts: The parties entered into a premarital agreement. The agreement provided, among other things, that the wife would receive, upon divorce, a lump sum of $100,000, plus $10,000 for each year the parties were married. The parties married…