Hughes v. Comm’r, T.C. Memo. 2015-89, 2015 WL 2180505 (2015) (a) Facts: A husband owned stock in a consulting business that was growing in value. He was afraid that if he retained the stock, his former wife would seek to reopen their divorce decree. He therefore gave the stock to his…
North Carolina Divorce Lawyers Blog
Pay On Time and in Cash or You Can Forget About that Alimony Deduction (Muniz v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupMuniz v. Comm’r, T.C. Memo. 2015-125, 2015 WL 4126356 (2015) (a) Facts: A Florida separation agreement provided that the husband would pay wife $1,000 per month in alimony. The husband did not pay on time, and the court entered an enforcement order directing the husband to pay $6,000 in alimony due under…
Alimony, Separation Agreements, and Attorney Fees: 2015 Tax Court (Milbourne v. Comm’r)
Milbourne v. Comm’r, T.C. Memo. 2015-13, 2015 WL 393040 (2015) (a) Facts: A husband and his wife separated. She proposed a separation agreement, which required him to pay $6,000 per month in alimony. The husband refused to sign this agreement, as he did not want to pay more than $2,500 per…
Alimony Arrearages and Federal Tax Consequences (Iglicki v. Comm’r)
Iglicki v. Comm’r, T.C. Memo. 2015-80, 2015 WL 1886010 (2015) (a) Facts: A Maryland separation agreement required a husband to pay $735 per month in child support to a wife. If the husband defaulted on child support, he would immediately become liable for $1,000 per month in spousal support. Liability…
Harassed by the Ex-Wife on Facebook
Dear Carolyn, My ex is posting all kinds of things about me on Facebook. She calls me names like bastard, devil, asshole, and you name it. She doesn’t even have privacy settings on her Facebook, so I fear that my (our) children who are ages 13 and 15 may somehow…
Spanking Standards in Child Custody in North Carolina
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…
Today’s Divorce Climate: The Ex-Spouse is a Spy
1. Change your email address and password when you begin your family law case. Change your computer and cell phone, if possible. Electronic devices, computers, and cell phones can be serious “leaks” of information and strategy in your case. Email trespass is probably the leading “technology” problem in family law…
Russian Diaries: June 9, 2015 at the Kremlin Palace: the Mouse is Out of the Box!!!
This day, June 9, was one of the most interesting days of my life. Alosha and I were set to perform at the Kremlin Palace, in Star Duo—a one day show similar to Dance Legends in New York City. Dwight and I planned nothing else for the day as it…
Critical Issues for Same-Sex Marriage in North Carolina
1. What is the date of marriage? Prior to October 2014, same-sex couples could not marry in North Carolina. But what date of marriage will North Carolina recognize if the same-sex couple was earlier married or entered into a civil union in some other state before October 2014? The date…
Divisible Property in Equitable Distribution
North Carolina General Statutes Section 50-20(b) (4) defines divisible property. Divisible property covers certain values created post-separation. A husband that continued to work in a dental practice post-separation did not create active appreciation. Husband did not change anything about his business methods to increase business. The growth between the date…