Author: Brian C. Vertz

In Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 (2012), a NON-precedential opinion of the U.S. Tax Court, the taxpayer settled his divorce by entering into a marital settlement agreement, in which he agreed to...

Many clients express concern, with good reason, about their credit ratings during and after divorce proceedings. One experienced divorce lawyer recently told me, “I can’t protect their credit. Protecting their...

In PHD v. RRD, 2012 PA Super 246 (November 13, 2012), the appeal arose in a custody proceeding. Father and Mother were the divorced parents of two children, whose custody was governed by a September 2011 custody order. That...

Under federal tax laws, alimony payments are deductible, but only if they meet all of the legal requirements. One of the most important requirements is that alimony payments must be paid in connection with a “divorce or...

Perhaps it comes as no surprise that the IRS generally will not consider divorce as a good excuse for being late in filing income tax returns. In Cayabyab v. Commissioner, T.C. Memo. 2012-89 (2012), the taxpayer did not file...