The purpose of making payments to a spouse or former spouse as alimony under the Internal Revenue Code (the Code) is so that such payments will be taxable to the payee and deductible to the payor. This article reviews the rules and the pitfalls.
Matrimonial attorneys in California are breathing a sigh of relief. Even though divorce may be the most blood-boiling experience a person can go through, a California appellate court ruled that a client cannot sue his attorney just because the proceedings threw his life into turmoil.
The pendente lite phase of a case and the results of a pendente lite application are critical for setting the tone for the balance of the case, and often affect whatever final decisions or agreements are reached. An inequitable result could seriously compromise one party's case. It is, therefore, essential to provide judges with sound, hard evidence at the pendente lite phase, that will enable them to deal fairly with both sides pending the submission of final proofs.
In January and February's newsletters, we discussed the problems inherent in setting up parental access plans in this era in which parents are increasingly demanding a greater share of parenting time. The two charts below offer more options for allocating time between parents.
Recent rulings of importance to you and your practice.
We live in a mobile society. Parents with a child in common may move from state to state, with or without the child involved in the moves. People with court orders granting custody or access to a child, sometimes including grandparents or siblings who have statutory rights, may not be in the same state as a child. They may need to enforce or modify custodial determinations.
Some New Yorkers have been attempting for years to get same-sex marriage legalized in this state, but the past year has been a true watershed. The latest development, of course, is the February 4 decision in Hernandez v. Robles by Justice Doris Ling-Cohan of State Supreme Court, which held that same-sex couples have the same constitutional right to marry that opposite-sex couples do. It was the first state-level decision in New York in support of gay marriage rights.
One of the most perplexing problems that a matrimonial attorney will face is deciding whether or not to take the chance of antagonizing the judge and moving for his or her recusal. Although a judge may act gruff, be antagonistic or treat the attorney poorly, this is not a basis for recusal, even though it may be a basis for judicial discipline.
Important rulings you need to know.
With Americans spending more time at work, and with large numbers of women joining the workforce since World War II, the workplace has become a principal place where men and women seek and find their romantic partners, whether for a fling or a long-term relationship ending in marriage. Indeed, by some reports, nearly 60% of employees acknowledge engaging in a workplace romance. At the same time, however, American employers have been tempted to cultivate a near zero-tolerance culture for workplace romance given the development of sexual harassment law and the explosion of discrimination lawsuits alleging harassment. In many ways, it is impracticable for employers to maintain an outright ban on workplace romance: love will find a way, and employees may well hide relationships, which could end up being more problematic for the employer and just as likely to lead to an eventual lawsuit.
