Shak v. Shak, ____ Mass. _____, SJC-12748 (2020). Nondisparagement clauses are ubiquitous in custody agreements and orders. Generally, they are a blanket prohibition on a parent from “talking bad” about the other parent in a form that the minor child(ren) will understand (whether in their presence or on social media,…
Does the entry of a court-ordered equitable distribution create an interest to a retirement asset? Do you even need to file a DRO or QDRO when an equitable distribution consent order is signed by a judge? See how the North Carolina Court of Appeals saves the award of the marital…
Ogden v. Comm’r, T.C. Memo. 201988, 2019 WL 3162423 (2019) (a) Facts: Husband and wife were married in 1991 and divorced in 2011. The wife was granted Social Security disability benefits in 2008. She received $36,083 that year and $10,297 in 2010. On their 2008 tax return, the parties did…
North Carolina adopted the Uniform Interstate Depositions and Discovery Act (UIDDA) in 2007. North Carolina is one of the 42 states that have adopted the UIDDA for the sole purpose of making discovery by duces tecum and depositions easier and requiring less interaction with the court system in having to…
Have you taken intimate pictures of your current or former partner? Before you decide to post that image on social media, share it with friends, or try to get revenge with these private images, there are a few things you should know. Publishing, reproducing, or distributing these images could potentially…
Abdelhadi v. Comm’r, T.C. Memo. 2018183, 2018 WL 5609201 (2018) (a) Facts: Husband and wife were married in 2014. Before getting married, they were romantically involved with one another and had both a daughter and a son. The IRS received a joint tax return for tax year 2007, in which…
Contreras v. Comm’r , T.C. Memo. 201912, 2019 WL 980695 (2019) (a) Facts: Husband and wife had two children. The husband ran a construction business, while the wife was a homemaker. The parties were divorced in 2011. The husband brought into the marriage a piece of real property called Lot…
Hiramanek v. Comm’r, T.C. Memo. 201692, 2016 WL 2763870 (2016), aff’d, 745 F. App’x 762 (9th Cir. 2018) (a) Facts: The husband prepared a joint tax return for tax year 2006 and asked the wife to sign it. She refused to sign without reading it, and he permitted her to…
Hockin v. United States, ___ F. Supp. ___, 2019 WL 3845380 (D. Or. 2019) (a) Facts: Husband and wife married in 1997. The IRS received from the parties’ joint tax returns for tax year 2007 and 2008. Tax was due for both years. The wife made several payments then sought…
Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018) (a) Facts: Wife filed a petition for innocent spouse relief. The IRS denied the petition. The wife did not seek review in the Tax Court within the 90-day review period. The wife then filed an action in federal…