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…
North Carolina Divorce Lawyers Blog
Guilford County Announces Domestic Violence Pilot Program
by Jon Csuka, Attorney, Woodruff Family Law Group-News Release- Take note that Guilford County is participating in a pilot program with regard to the e-filing of 50-Bs/DVPO. We are the first county in the State to put these procedures into place. All 50-B complaints will be E-filed from the Family Justice Center located at 201 S. Greene…
An Open Letter to Shermikia Lemon on Success: Magic of Reinvention
I look at success as achievement of goals at three points in time. Time is the magic gift that we all have, and we must use time wisely. There is success at the current moment and being in the now. There is success for intermediate goals, perhaps those to be…
Russian Diaries June 7, 2015: Arrival in Moscow
By: Carolyn Woodruff, JD, CPA, CVAWe have an uneventful Delta flight from Kennedy Airport leaving around 4:30 PM in New York (KJFK) to Moscow (KSVO) arriving around 9 AM. Dwight Ensley (my husband), Alosha and I are greeted at the Moscow Airport by Arina Demina, soon to be a Russian lawyer and to be our…
A Lost Alimony Deduction by Linking to Child Support
Watch out for those hurried, last minute North Carolina agreements that link alimony and child support termination; you could get an unintended tax consequence and the loss of the tax deduction. While the Johnson case, discussed herein, is not a North Carolina case, it could be. Guys and gals, you…
Tax Dangers of Unallocated Family Support (Baur v. Comm’r)
It is tempting to lump child support and post separation support/alimony into a bucket of one dollar amount, sometimes referred to as “family support”. This is particularly tempting in the early part of a case, but it is DANGEROUS. A couple of tax rules will help: Rule 1: Don’t create…
Technicalities on “Death Termination” for Alimony Deduction (Wignall v. Comm’r)
by Carolyn J. Woodruff, JD, CPA, CVANorth Carolina alimony statutes and state case law make technicalities on the “death” element of alimony under federal tax law difficult, and one needs to exercise extreme care when drafting a private alimony agreement or contract in North Carolina. Unlike many states, all alimony awards in North Carolina are not…
Same Sex Marriage in Modern Times: First Vote by a Country
By Carolyn J. Woodruff, JD, CPA, CVAIn Greensboro, a same sex couple can go to the Register of Deeds in Guilford County and obtain a North Carolina Marriage License. There are also Register of Deeds in the Piedmont Triad in Lexington, Asheboro, Graham, Wentworth, Roxboro, Yanceyville, and Winston Salem that provide the same product and service,…
Middle Aged Guy’s Date Wardrobe for Summer 2015
By Carolyn J. Woodruff, JD, CPA, CVAToday, let’s deal with the “date” wardrobe you should build over time (depending on your budget). This wardrobe selection is for Summer 2015 for dinners out, movies, theater, concerts and similar activities. Find your own look and make it your own. Be creative. It will make you feel good about…
So the Wife ends up in Tax Court for Mixing Alimony and Child Support…Don’t Do This! (Schilling v. Comm’r)
by Carolyn J. Woodruff, JD, CPA, CVASchilling v. Comm’r, T.C. Memo. 2012‑256, 2012 WL 3848477 (2012) (a) Facts: The parties settled their divorce case by signing a separation agreement. The agreement awarded the wife $2,450 per month on spousal support for six years. It, further, provided that the wife’s spousal support would drop by specified amounts…