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North Carolina Divorce Lawyers Blog

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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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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…

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Russian Diaries June 7, 2015: Arrival in Moscow

By: Carolyn Woodruff, JD, CPA, CVA

We 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…

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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…

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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…

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Technicalities on “Death Termination” for Alimony Deduction (Wignall v. Comm’r)

by Carolyn J. Woodruff, JD, CPA, CVA

North 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…

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Same Sex Marriage in Modern Times: First Vote by a Country

By Carolyn J. Woodruff, JD, CPA, CVA

In 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,…

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