Articles Tagged with children

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By Dana Horlick, Attorney, Woodruff Family Law Group

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 to move cross-country for a job opportunity, so instead the schedule is split around school with the child living with one parent during the school year and the other on summer vacation. These seem to make sense, dividing the custody of the child in the way that allows both biological parents to take an active role in raising their child. When the Hague Convention on the Civil Aspects of International Child Abduction Treaty is involved with parents in different countries, the issues become very complex very fast. Continue reading →

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By Carolyn Woodruff, JD, CPA, CVA

My 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 Thomas. Sara is younger than Thomas. While the movie doesn’t illustrate domestic violence, Mom has a black eye, and you know what happened.  Dad loves nothing but his beer and his sports on television, and while Dad is oblivious to everyone and everything that his narcissistic soul in not entrenched in, Mom quietly gets the two children in the car and escapes with them without any of their belongings.  Mom was right to leave. Continue reading →

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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? Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group

The 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 child easily scared may not enjoy the same activities as one who is a thrill seeker. Taking these factors into consideration should make it easy to determine the best activity for your child this Halloween. Continue reading →

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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 the exemption for the middle child. The decree was signed only by the court. Continue reading →

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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 tax purposes. Both parties were ordered to fill out forms necessary to transfer the exemption. But the wife did not actually fill out and sign and forms, and the wife did not sign the court’s judgment.

The husband claimed the dependency exemption for the second child, as the decree clearly permitted. The IRS disallowed the dependency exemption and assessed a deficiency. Continue reading →

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By: Dana M. Horlick, Attorney, Woodruff Family Law Group

McBride 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 exemptions for the son, the daughter, and her child. The IRS disallowed all three of the taxpayer’s exemption, and assessed a deficiency. Continue reading →

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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 spoil the child.” Child Protective Services showed up at my house to investigate. Should I be concerned?

~Scared

 

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