A few years ago, when our state’s leading public university was hit with a public records request regarding a campus sexual assault, the school’s response led to a Constitutional standoff. The United States is a republic where the states have a great deal of autonomy, but what happens when a state institution seems to violate federal law? Continue reading →
Neitzer v. Comm’r, T.C. Memo. 2018156, 2018 WL 4519997 (2018)
(a) Facts: Husband owned and operated two businesses. The wife, who was trained as a nurse, was totally disabled after a series of spine and hip surgeries. Her income came primarily from disability benefits.
The couple separated in 2010. Their 2012 joint tax return was prepared by the husband’s business accountant. The wife was notified of the return only two hours before she was expected to sign it. The accountant had been told to disclose nothing to the wife about the husband’s personal or business finances. The wife signed the return without reading it. Continue reading →
In our practice in Greensboro, North Carolina, it is not uncommon for the parties in a divorce to agree verbally to a change in child support payments. Read on to see how such an apparent show of comity may not hold up in the eyes of the court.
Have you taken intimate pictures of your current or former partner? Before you decide to post that image on social media, share it with friends, or try to get revenge with these private images, there are a few things you should know. Publishing, reproducing, or distributing these images could potentially earn you a misdemeanor or felony charge and cost you a lot of money. Continue reading →
Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018)
(a) Facts: Wife filed a petition for innocent spouse relief. The IRS denied the petition. The wife did not seek review in the Tax Court within the 90-day review period. The wife then filed an action in federal District Court seeking a refund of funds seized by the IRS. Continue reading →
In re Kiley, 595 B.R. 595 (Bankr. D. Utah 2018)
(a) Facts: Husband and wife were divorced in Utah. The divorce decree awarded the wife a lump-sum payment from the husband’s retirement plan and ordered that she be named as the plan’s survivor beneficiary.
(a) Facts: A husband and wife signed a joint tax return. The IRS assessed a deficiency. Both parties sought relief in the Tax Court.
Becker Williams, F. Supp. 3d , 2016 WL 878492 (W.D. Wash. 2016)
Facts: Husband and wife were married in In 2002, the husband designated the wife as survivor beneficiary of his retirement plans with Xerox. Continue reading →
As an attorney practicing in family law in the Piedmont, and a mother of two young children, my world can feel very hectic. It is easy to give in to the stressors of the moment, to be overwhelmed and to feel like you do not have control. Whether caring for my children, listening to others discuss their parenting struggles or helping clients prepare for court, a useful activity I have found to manage this stress is practicing mindfulness. Continue reading →
Facts: A husband and wife filed joint returns. The returns were prepared by the wife. The returns understated the amount of tax due, mostly because they wrongly double-counted certain gambling losses incurred by the husband.
The IRS assessed a deficiency. The wife filed a petition for innocent spouse relief, the IRS denied it, and the wife appealed to the Tax Court. Continue reading →