Close

Articles Posted in case analysis

Updated:

Yes, the Government CAN Ignore Your Order

State Farm Life & Assurance Co. v. Goecks, F. Supp. 3d       , 2016 WL 1715205 (W.D. Wis. 2016) Facts: A Wisconsin divorce decree provided: The respondent [Gary] shall be required to maintain the petitioner [Sharon] as the primary, irrevocable beneficiary on one third of the face value of all his…

Updated:

When Stock Options Aren’t an Option in Divorce

Family Chiropractic Sports Injury & Rehab Clinic, v. Comm’r, T.C. Memo. 2016-10, 2016 WL 234515 (2016) Facts: Husband and wife operated a chiropractic The practice had an Employee Stock Ownership Plan (“ESOP”). Husband and wife were the only participants. The parties were divorced in Iowa. The decree was silent on…

Updated:

The Waiting Game Can be a Dangerous One

Dahl Aerospace Employees’ Ret. Plan of Aerospace Corp., 122 F. Supp. 3d 453 (E.D. Va. 2015) Facts: A Virginia divorce decree, incorporating a settlement agreement, gave each spouse the option to elect survivor benefits under the retirement plan of the other. This provision was not immediately stated in a DRO…

Updated:

It takes Two to Tango…..but Maybe it Shouldn’t (Belot v. Comm’r)

Belot v. Comm’r, T.C. Memo. 2016-113, 2016 WL 3248031 (2016) Facts: During their marriage, the parties operated a dance studio. The business consisted of an S corporation which was the actual studio, an LLC which operated a boutique selling dance clothing, and another LLC which owned the real estate on…

Updated:

When Death is not the end, the IRS steps in: Part 2 of 2

Anderson v. Comm’r, T.C. Memo. 2016-47, 2016 WL 976816 (2016) Facts: An Alabama court entered a pretrial order in a divorce case, requiring both parties to “[m]aintain status quo as to payment of house note or rent, utilities, food, necessities, fixed credit obligations, ” 2016 WL 976816, at *1. After…

Updated:

When Death is not the end, the IRS steps in: Part 1 of 2

Wolens v. United States, 125 Fed. Cl. 422 (2016) Facts: The parties married in New York, but divorced in England. Their English divorce decree provided for a large initial payment to be made by the husband to the wife, followed by annual payments of £441,667 in 2007, 2008, and 2009.…

Updated:

Rights of Same-Sex Parents in North Carolina – Heatzig v. Maclean

When a marriage breaks down, the question of child custody becomes inevitable. This can often be the most emotionally charged and even contentious part of a divorce. At the Woodruff Family Law Group, our compassionate and hard-working North Carolina child custody attorneys will let you know your rights as well as…

Updated:

What is Legal Custody in North Carolina? Diehl v. Diehl, Hall v. Hall and Gentry v. Gentry

When the parents of minor children split up, they need to figure out how and if they will share custody of their children. North Carolina parents are free to agree upon any custody and visitation agreement they deem best for the family. If the parents decide on an agreement, they…

Updated:

Relocation from North Carolina to Another State: Ramirez-Barker v. Barker

When parents decide to split up, it can be extremely difficult for the child to adjust to the change. When a parent decides to move to another state, the change can be even harder to deal with. At the Woodruff Family Law Group, our skilled North Carolina child custody attorneys…

Updated:

The Taxpayer Who Cried Wolf (Hardin v. Comm’r)

Hardin v. Comm’r, T.C. Memo. 2016-141, 2016 WL 4006806 (2016) Facts: Husband and wife were married in During the marriage, the husband was partner in a law firm, and he also ran a sports management business. The wife was owner and president of a financial planning company. The husband was…

Contact Us