As we discussed in Part 2 of our series, family law attorneys practicing in Guilford and surrounding counties have difficulty when trying to admit hearsay statements regarding alleged sexual abuse in custody cases. While there may be several ways to have these hearsay statements admitted, it is crucial the attorney…
Articles Posted in case analysis
Temporary or Permanent Orders in North Carolina Child Custody Cases – King v. King
In any divorce, custody cases can be extremely complicated. While we want to believe that most parents can amicably work out an agreement that is best for the children, the reality is that there are often long and drawn-out custody battles that can exhaust the entire family. Under North Carolina…
He Said, She Said: Admission of Hearsay Statements Regarding Child Sexual Abuse in Custody Cases: Part 2 of 12 Parts
By: Jennifer A. Crissman, Attorney, Woodruff Family Law GroupIn our fact pattern from Part 1 of our series, the first indication of child sexual abuse was in the statements Aaron and Billy made to Grandmother. Family law attorneys in Guilford County would be wise to try to have these statements admitted under the exception in Rule 803(4) on…
Relocation in North Carolina: Ramirez-Barker v. Barker
What would happen if you would like to move with your child, and the move would affect the current child custody agreement? Of if the other parent wants to move out of state? It is important in either of these situations to speak to a qualified North Carolina custody attorney. At…
Grandparent Rights in North Carolina: McIntyre v. McIntyre
Divorce can affect many relationships, and it is not unusual for grandparents to lose contact with their grandchildren in the process. Are you are a grandparent seeking custody or visitation of your grandchildren? If so, we may be able to help. At the Woodruff Family Law Group, our skilled North…
Fear is a Huge Factor in Innocent Spouse Relief (Hollimon v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupHollimon v. Comm’r, T.C. Memo. 2015-157, 2015 WL 4747779 (2015) (a) Facts: During their marriage, the parties established and worked for a business providing temporary staffing to hospitals. The wife testified that the husband ran the business and she was an employee. The husband testified that the parties ran the business…
Third-Party Evidence and Credibility are Key in Obtaining Innocent Spouse Relief (Sapp v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupSapp v. Comm’r, T.C. Memo. 2015-143, 2015 WL 4639260 (2015) (a) Facts: The IRS assessed deficiencies on a husband and wife’s joint income tax returns for 2004, 2006, and 2008. The parties appealed to the Tax Court, and the wife sought both mandatory and discretionary innocent spouse relief. The IRS conceded…
Gotta Give it Up: Favorable Evidence Must be Produced for Innocent Spouse Relief (Agudelo v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupAgudelo v. Comm’r, T.C. Memo. 2015-124, 2015 WL 4086310 (2015) (a) Facts: A husband and wife filed a joint tax return for tax year 2010. The return did not report as income certain unemployment benefits received by the husband. The IRS discovered this fact and assessed a deficiency. The husband filed a…
Close, but No Cigar: For Innocent Spouse Relief, a Form 8379 Doesn’t Quite Cut It
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupPalomoares v. Comm’r, T.C. Memo. 2014-243, 2014 WL 6778542 (2014) (a) Facts: A husband and wife lived in Washington State. The wife was not fluent in English and mostly spoke Spanish. The parties separated in 2005, and the wife filed sole tax returns for 2006 and 2007, claiming refunds. The IRS…
Like Pulling Teeth, Getting Innocent Spouse Relief can be a Tricky Process (Johnson v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupJohnson v. Comm’r, T.C. Memo. 2014-240, 2014 WL 6676824 (2014) (a) Facts: During her marriage, the wife owned and operated a dental practice. The parties filed a joint tax return in 2007, which correctly reported the tax due, but the parties had financial problems and were not able to pay the…