Blog

The opinions of the U.S. Tax Court in estate valuation cases can be instructive guidance on legal and valuation principles that are equally relevant to divorce cases. A recent decision of the Tax Court in an estate taxation case contains an excellent summary of those principles, as well as the latest thinking on a variety of hot valuation topics, including normalization of financial statement, tax-affecting of Subchapter “S” corporations, and […]

On remand from the U.S. Supreme Court, the Pennsylvania Supreme Court has affirmed the conviction of a father who twisted and broke his 7 month-old son’s arm. Com. v. Allshouse (January 20, 2012). A 4 year-old sibling witnessed the abuse and described it to a CYF case worker who interviewed her at her grandparents’ home a week after the injury. A couple of weeks later, the daughter repeated her story […]

Under the Pennsylvania support guidelines, parents (and spouses who are receiving support) may be entitled to receive reimbursement of their medical expenses that were not paid by insurance, including copayments, deductibles, prescription and over-the-counter medications, and other out-of-pocket medical, dental and optical expenses. Generally the parent or spouse receiving support is required to pay the first $250 per year per person, but any expenses in excess of that threshold are […]

David S. Pollock and Brian C. Vertz will speak at the 2012 Pennsylvania Bar Association (PBA) Family Law Section Winter Meeting this month. Vertz will present in a session, “Difficult Cases – Difficult Issues,” addressing issues that arise in high-profile cases. Pollock and Vertz will each speak as part of the American Association of Matrimonial Lawyers Program entitled “Hot Tips Regarding Ethical Dilemmas for the Family Law Attorney.” The meeting […]

In a ground-breaking decision, the Pennsylvania Superior Court recently vacated a trial court order refusing to enforce contractual support obligations under a standard affidavit signed by a U.S. citizen to sponsor his wife’s immigration. In Love v. Love, 2011 PA Super 268 (12/14/2011), the Court held that a Philadelphia trial court abused its discretion by refusing to enforce a contractual support obligation under an INS Form I-864 affidavit, where the citizen spouse […]

For the third time in several months, a panel of the Superior Court has considered whether to require litigants to plead specific grounds for modification of child support. Each time the Court has favored a less-restrictive policy, but dissenting opinions in these cases indicate a difference of opinion among the Superior Court jurists. In Summers v. Summers, 2012 PA Super 3 (1/5/2012), Judge Strassberger refused to overturn the trial court’s […]