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Articles Posted in alimony

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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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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, CVA

Schilling 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…

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