A few months ago, the Pennsylvania Supreme Court resculpted the landscape of paternity cases in K.E.M. v. P.C.S., 38 A.3d 798 (Pa.2012), by establishing a “best interests” standard in cases where the presumption...
In Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 (2012), a NON-precedential opinion of the U.S. Tax Court, the taxpayer settled his divorce by entering into a marital settlement agreement, in which he agreed to...
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...
Custody relocation cases are among the hardest decisions that judges face. When parents cross state lines to relocate, the courts must decide which judge has jurisdiction, before addressing the substantive question of where...