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Articles Posted in ClientVille

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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…

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Revenge Porn

By: Carolyn Woodruff, JD, CPA, CVA, and North Carolina Family Law Specialist

So, you have these sexual images of your ex in North Carolina that you think will embarrass him, but you should think twice before posting them on Facebook or publishing them anywhere else. Publication of naked pictures or other private images of a person without consent not only can subject…

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“No Good Deed Goes Unpunished” : Non-Marital Relationships and Qualifying Dependents

Sharp v. Comm’r, T.C. Memo. 2017‑208, 2017 WL 4973234 (2017)   (a) Facts:    A woman lived with a man in California.  The couple was not married.  The man had a child by a prior relationship, and the child had two minor children.  The man was, therefore, the children’s biological grandfather.…

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Don’t Forget the Paperwork! : Dependency Exemptions

Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017)   (a) Facts: A husband and wife divorced in 2006.  The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support. In 2013, the wife had custody of…

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Looking Out for Our Kids: QDROs and Employer-Provided Life Insurance.

Sun Life Assur. Co. of Canada v. Jackson, 877 F.3d 698 (6th Cir. 2017), cert. denied, 138 S. Ct. 2624 (2018)   (a) Facts: The parties were divorced in 2006.  The divorce decree, which incorporated a separation agreement, ordered the husband to maintain any employer-provided life insurance policies for the…

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Better Late Than Never…but Never Late Is Better; QDROs and Laches.

In re Beeghley, ___ Fed. App’x ___, 2018 WL 3060089 (3d Cir. 2018) (unpublished)   (a) Facts: The parties were divorced in Delaware in 1995.  The trial court divided the husband’s pension and ordered the wife to prepare a DRO.  No DRO was ever signed. The husband remarried, and he…

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“Return to Sender”

Stephens v. Alliant Techsystems Corp., 714 F. App’x 841 (10th Cir. 2017) (unpublished)   (a) Facts: A husband divorced in Utah.  A Utah state court entered at least two DROs dividing retirement benefits, each time reserving jurisdiction to amend the order in the future.  The plan qualified the DROs. The…

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Compliance is Key!

Kirkpatrick v. Comm’r, T.C. Memo. 2018-20, 2018 WL 1040955 (2018)   (a) Facts: The wife sued the husband for divorce in Maryland.  A Maryland court issued a pendente lite order, providing for temporary support.  In addition, the order required the husband to “transfer to Ms. Kirkpatrick the sum of One…

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