LJN Newsletters

By reader request: A new column highlighting news in neighboring states.

Who's doing what; who's going where.

A recent case of interest.

Lawyers whose clients refuse to pay their fees routinely file lawsuits and win judgments against them. Attorney Ellen Marshall's disputes with a former divorce client, however, have been anything but routine. Then again, Warren Matthei is no ordinary client. Matthei, a millionaire stockbroker from Summit, NJ, spent nearly a decade in jail ' first for refusing to pay child support to his ex-wife, and later for refusing to pay Marshall's attorney fees.

Husband and wife typically sign joint returns as their aggregate income tax liability will, in most cases, be less on a joint return than it would be if each filed separately. Once a joint return has been signed by the taxpayer, however, he or she cannot avoid the liability for tax with respect to that return. This can lead to serious financial problems long after the year for which the return was signed.So-called 'innocent spouse' relief under ' 6015 may be available, but no one should assume that relief can be readily obtained. Recent developments make this very clear.

The American Psychological Association (APA) has now proposed new guidelines for Child Custody Evaluations to replace those promulgated in 1994, which set 'aspirational goals' for those psychologists engaging in evaluations of children for divorcing families going through custodial litigation. Herein is a critique of the new guidelines from an attorney's point of view.

In June 2007, the American Institute of Certified Public Accountants (AICPA) approved new business valuation standards effective for assignments accepted after Jan. 1, 2008 for all member accountants. The AICPA's Statement on Standards for Valuation Services No. 1 (SSVS 1is a solid, well-reasoned set of principles on how to perform and report a valuation analysis. Matrimonial attorneys need to understand the impact of these new AICPA requirements to ensure that their clients benefit from the higher quality of work now expected, and to demand adherence to these standards when exposing poor work done by the casual valuation analyst.

By now you've heard it thousands of times ' If you want to sell, know your target. If you're a lawyer, don't bedazzle them with nonpareil insights into Markman or Title VII or the best arguments in support of federal preemption in a product case. Your expertise is really a pretty cheap commodity no matter where you graduated law school. C-Suite buyers won't care; in-house counsel, who've heard it all before, are even less impressed.…