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North Carolina Divorce Lawyers Blog

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A Gift by Any Other Name is Still a Gift in the Court’s Eyes (Hughes v. Comm’r)

By: Dana M. Horlick, Attorney, Woodruff Family Law Group

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…

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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 Group

Muniz 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…

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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…

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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…

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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…

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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…

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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…

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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…

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