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Legal Perspective

Should Tax Code Reflect Marriage (and Divorce) Realities?

November 2, 2006
By: Brian C. Vertz

From the TaxProf Blog: Shari Motro (Richmond) has published A New “I Do”: Towards a Marriage-Neutral Income Tax, 91 Iowa L. Rev. 1509 (2006). Here is the abstract: The federal income tax system treats married...

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Family Law News

Legal Experts: Has the Time Arrived?

November 2, 2006
By: Brian C. Vertz

One of the long-standing principles of evidence is the rule that restricts the courts from hearing the testimony of legal experts as witnesses who can explain the law. The reason for the rule is that judges are expected to...

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Income Calculations

Depreciation Not Always an “Addback” in Child Support Calculations

November 2, 2006
By: Brian C. Vertz

The National Litigation Consultants’ Review this month contains a terrific article about depreciation addbacks in the context of income calculations for child support. Since the goal of a child support calculation is...

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Business Valuation

Comparing Apples to Apples when Measuring Increase in Value

October 26, 2006
By: Brian C. Vertz

In Haentjens, a 2004 decision of the Pennsylvania Superior Court, the husband inherited a minority interest in a family business around the mid-point of his 20 year marriage. The family business was subequently sold prior to...

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Business Valuation

Nondisclosure of Pending Sale of Business Did Not Invalidate Divorce Settlement

October 24, 2006
By: Brian C. Vertz

A New York court dismissed a wife’s attempt to invalidate a divorce settlement which was reached while the business owner was simultaneously negotiating the sale of the company. From the Family Law Prof Blog: Wife...

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