Divorce is a significant life-changing event. If you’re going through this process, you may feel like you’re walking around Greensboro on a tight-rope with no net. Anything could set off your powder keg of emotions. As you try to get a handle on life, here’s four more people that might make you lose your grip. Continue reading →
One of the most therapeutic things to do when getting divorced is to establish a routine. Going about your every-day in the Triad can help you get up in the morning, compartmentalize when necessary, and generally stay moving (even if it is in a zombie-like manner). However, no matter how you try to stick with what you know, there are going to be some people that don’t seem quite the same. Yesterday, when you were married, your interactions with these folks were mundane and average. Today, now that you’re separated, they’re scraping their nails down the chalkboard of your life. Here are a dozen individuals who can drive you batty if you let them: Continue reading →
(a) Facts: A husband and wife married in 2011 and divorced in 2015. During the marriage, the wife earned most of the parties’ income and handled the parties’ finances. She had unpaid federal taxes from before the marriage. The parties had difficulty meeting the mortgage payments on their home, and the husband knew this.
(a) Facts: A husband and wife filed joint tax returns from 2009 to 2012. The 2011 return reported $170,870 in income for the husband, $30,870 in income for the wife, and $289 in interest income. The parties did not pay the tax reported on the return.
(a) Facts: The parties were divorced in Delaware in 1995. The trial court divided the husband’s pension and ordered the wife to prepare a DRO. No DRO was ever signed.
(a) Facts: A husband divorced in Utah. A Utah state court entered at least two DROs dividing retirement benefits, each time reserving jurisdiction to amend the order in the future. The plan qualified the DROs.
Kirkpatrick v. Comm’r, T.C. Memo. 2018-20, 2018 WL 1040955 (2018)
(a) Facts: The wife sued the husband for divorce in Maryland. A Maryland court issued a pendente lite order, providing for temporary support. In addition, the order required the husband to “transfer to Ms. Kirkpatrick the sum of One Hundred Thousand Dollars ($100,000.00) directly (and in a non‑taxable transaction) into an IRA appropriately titled in Ms. Kirkpatrick’s name” and to “pay to the Plaintiff a lump sum of Forty Thousand Dollars ($40,000.00) . . . for Pendente Lite Attorney’s Fees and Suit Money.” 2018 WL 1040955, at *4. The parties were eventually divorced.
(a) Facts: The parties divorced in Florida in 2011. While the divorce was pending, the husband was in the process of liquidating his business, Vicis Capital, LLC. He received, while the action was pending, $4.7 million in distributions.
(a) Facts: The parties entered into a premarital agreement. The agreement provided, among other things, that the wife would receive, upon divorce, a lump sum of $100,000, plus $10,000 for each year the parties were married.
(a) Facts: The parties were divorced by an Arkansas court, and the divorce decree divided the parties’ debt. Within a few days after the decree was entered the judge sent the parties a letter, which stated:
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