Articles Tagged with case analysis

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Y Michael Yin, JD

GREEN V. CARTER, 2024-NCCOA-______ (2024).

Facts:  The case involves two women, Mother and Partner, who had an on-and-off romantic relationship and planned to have a child together through IVF. Although only one woman gave birth and was listed as the mother on the birth certificate due to Michigan law, both participated in selecting the sperm donor and jointly named the child. After their relationship ended, they moved to North Carolina.

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IN RE: H.G., 2023-NCCOA-______ (2023) (unpublished).

Facts:

In June 2012, the respondent adopted Heather, along with her older sisters Sally and Ellen. In a prior legal proceeding, allegations of improper discipline led to the adjudication of neglect and dependency for Heather, and abuse, neglect, and dependency for Sally and Ellen. Continue reading →

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Custody and parental rights are understandably sensitive topics, which is why having an experienced North Carolina custody lawyer on your side can make a difference. Determining custody of a child is a challenging process. There are numerous laws and considerations that are factored into a custody decision, and one recent case from the Court of Appeals in Forsyth County shows how complex these cases can be. Continue reading →

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Price v. Price, 2022-NCCOA-928 (unpublished).

Facts: In April of 2020, Mother filed a motion to modify child support. A hearing on that motion was eventually calendared for November of 2020.

In the meantime, Father had fired his attorney. Father did not show up for the modification hearing, and the trial court proceeded without him. Mother introduced evidence of Father’s income by producing in court his 2019 W2 showing a gross income of $251,918.59. Mother also produced records that Father was receiving $1500 a week in disability insurance between October of 2019 and April 2020 which was thought to be in addition to his income. Mother’s income was only $685.44 a week from her work.

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Carolyn Woodruff, JD, CPA, CVA

In re Lawson, 570 B.R. 563 (Bankr. N.D. Ohio 2017)

Facts: A husband and wife filed divorce proceedings in Ohio. Among the marital assets was the husband’s defined contribution retirement plan. The parties read into the record in the Ohio action an agreement that awarded the wife 50% of the plan account. The court approved the agreement. No DRO was immediately entered. Continue reading →

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Carolyn Woodruff, JD, CPA, CVA

In re Jeffers, No. 14-52328,    B.R., 2017 WL 2838104 (Bankr. N.D. Ohio June 30, 2017)

Facts: A husband and wife divorced in Ohio. The divorce decree awarded the wife an interest in the husband’s retirement benefits. Continue reading →

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Carolyn Woodruff, J.D., C.P.A, C.V.A.

Garcia-Tatupu  v.  Bert  Bell/Peter  Rozelle  NFL  Player  Ret.  Plan,  No.  CV 16-11131-DPW,     F. Supp. 3d   , 2017 WL 1398645 (D. Mass. Apr. 18, 2017)

Facts: The husband, a former NFL football player, was divorced from his wife in Massachusetts in 1997. No DRO was entered at the time. The husband died in 2010; he had not remarried. In 2012, the Massachusetts court issued a DRO, nunc pro tunc back to 1997.

The wife requested benefits from the plan under the DRO, the plan denied benefits, and the wife sued the plan. The plan filed a motion to dismiss. Continue reading →

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Carolyn Woodruff, J.D., C.P.A, C.V.A.

Dullea v. Pension Benefit Guar. Corp., 241 F. Supp. 3d 155 (D.D.C. 2017)

Background: There are two ways in which state courts can make a deferred future division of retirement benefits. The traditional method is the shared interest approach, which awards the nonowning spouse a portion of each future payment received by the owning spouse. Continue reading →

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Carolyn Woodruff, J.D., C.P.A, C.V.A.

Patterson v. Chrysler Group, LLC, 845 F.3d 756 (6th Cir. 2017)

Facts: A divorce decree awarded the wife an interest in the husband’s retirement and survivor benefits, expressly ordering him not to elect a survivor beneficiary other than the wife. The wife did not obtain a QDRO. Continue reading →

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Yancey v. Comm’r, T.C. Memo. 2017-59, 2017 WL 1289451 (2017)

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 →