Most separated couples probably do not think about complex jurisdictional issues when they are deciding child custody issues. Maybe the schedule is one week on, one week off, with the parents alternating weeks wherein they have sole physical custody of the child for a particular week. Maybe one parent has…
Articles Posted in children
Paper Angel: A Holiday Lesson on Bullying
By Carolyn Woodruff, JD, CPA, CVAMy husband Dwight prides himself on liking sappy Christmas movies, and he rents a lot of them. Ho-hum, I thought, but I was pleasantly surprised by the many social messages in Paper Angel. The movie starts with Mom (Lynn Brandt) moving far away from Dad with her two children—Sara and…
529 Plan as Marital Property in Equitable Distribution
Question: I am a mother from Summerfield. I have been saving for my children’s college, but I am now faced with divorce. My ex-spouse is the owner of the 529 Plan. What happens to the 529 Plan in my divorce? Answer: While the intent of the 529 Plan is to…
Part II: Holiday Survival Tips for Divorced Parents
Holiday Survival Tips for Divorced Parents Part II: Holiday Don’ts by Carolyn Woodruff I know you may hate your ex, but let’s not take it out on the kids, especially at the holidays. I hope by the way you do not hate your ex, but if you aren’t over him…
Holiday Survival Tips for Divorced Parents: Part 1
Holiday Survival Tips for Divorced Parents Part I: Holiday Do’s by Carolyn Woodruff Holidays are stressful enough without adding the woes of children with parents who live under two roofs. The agony extends to grandparents and extended families who want time with precious children. Woodruff Family Law Group through its…
Scaring Up A Spectacular Halloween
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupThe time you spend with your children is precious and the upcoming Halloween weekend should be no exception. Here are a few fun ideas to make the most of this holiday. Activities for this spook-tacular holiday should be age appropriate. Also take into account the personalities of your children. A…
Signed, Sealed, Delivered: Having a Signed Form 8832 is Crucial for Claiming a Dependency Exemption (Porter v. Comm’r)
Porter v. Comm’r, T.C. Memo. 2015-141, 2015 WL 4638622 (2015) (a) Facts: A husband and wife were divorced in Florida. The decree awarded the wife custody of the parties’ three children. It allowed the wife to claim the exemptions for the oldest and youngest children, but allowed the husband to claim…
Without Custody or a Form 8832, A Dependency Exemption is Not in the Cards (Henricks v. Comm’r)
Henricks v. Comm’r, T.C. Memo. 2014-192, 2014 WL 4723148 (2014) (a) Facts: A Florida divorce decree awarded custody of two children to the wife. It allowed the wife to claim one child as a dependent for tax purposes, and allowed the husband to claim the other child as a dependent for…
Dot Your I’s and Cross Your T’s: the IRS is a Tough Grader, Especially for Dependency Exemptions and Child Tax Credits (McBride v. Comm’r)
By: Dana M. Horlick, Attorney, Woodruff Family Law GroupMcBride v. Comm’r, T.C. Memo. 2015-6, 2015 WL 393011 (2015) (a) Facts: The taxpayer, his grown son and daughter, and his daughter’s child all lived in the same household. On her federal tax return, the daughter claimed an exemption for her child. On his federal tax return, the taxpayer claimed dependency…
Spanking Standards in Child Custody in North Carolina
Dear Carolyn, I am a mother of girls ages six and ten. I am separated, and I have half custody. I work hard, and the girls sometimes create havoc. I spanked the six-year-old with a belt, just like my mother did me. My church belief is “spare the rod and…