Undifferentiated Support Orders: Can They Be Taxable Alimony?
January 01, 2004
The income tax effect of cash payments made by one spouse in a divorce proceeding to the other is determined under section 71 of the Internal Revenue Code. To be taxable to the recipient of the payments as alimony, and deductible by the payor, the payments must meet the four requirements of section 71(b)(1). Of these requirements, the one that has caused the most difficulty is found in section 71(b)(1)(D): there can be "no liability to make any such payment after the death of the payee spouse ... " nor can there be any liability to make a substitute payment.
Two Biological Mothers: Who Gets Custody?
January 01, 2004
A woman whose eggs were fertilized, implanted in the womb of her lesbian partner, and produced twin girls is being denied parentage of the children.
Massachusetts and Same-Sex Marriages: An Update
January 01, 2004
As reported on these pages late last year, on Nov. 18, 2003, the Massachusetts Supreme Judicial Court decided <i>Goodridge v. Department of Public Health</i>, holding, in a 4-3 decision, that the denial of marriage licenses to same-sex couples in the Commonwealth of Massachusetts violated the state's constitution.
Litigation
January 01, 2004
Recent decisions of importance to you and your practice.
The Progressive Lawyer
January 01, 2004
We can all stand to improve the way we practice the non-adversarial, settlement-oriented part of our profession by paying attention to the way we employ the principles of advocacy and inquiry.
Preparing a Parent for Trial
December 01, 2003
All family lawyers know that a custody trial is about what is best for the children. Parents may think they understand this, but often do not "own" the concept because they are so obsessed with their own problems. The hurt and anger over what has happened clouds their thinking. Facing the possibility of part-time parenting or substantially reduced parenting time, they have difficulty focusing on what is best for the children. This is not to imply that the parents do not care about their children's needs, but getting them to express their concerns for their children instead of using court time to vent, tattle, bicker and complain, is often a formidable task.
Protecting the Data
December 01, 2003
In an era when identity theft causes millions of dollars in losses, many clients are properly expressing fears about disclosing their credit card numbers, checking account information, Social Security Numbers and other sensitive financial data during required financial disclosure proceedings. While some clients balk about disclosing personal financial data, other clients actually refuse to cooperate with even standard divorce disclosure proceedings.
Litigation
December 01, 2003
Recent rulings of importance to you and your practice.
New ABA Standards of Practice
December 01, 2003
At its Annual Meeting in August 2003, the House of Delegates of the American Bar Association adopted Standards of Practice for Lawyers Representing Children in Custody Cases (Standards). These standards are the result of a 10-year project undertaken by the ABA Section of Family Law, involving lawyers, judges and legal scholars. Adoption of the Standards establishes clear ABA policy for lawyers representing children in custody cases. In 1996, the ABA adopted similar Standards of Practice for representing a child in Abuse and Neglect Cases.
A License for Same-Sex Marriage
December 01, 2003
On November 18, 2003, the Supreme Court of the Commonwealth of Massachusetts, in a divided 4-3 decision, ruled that a city or town clerk may not deny a marriage license to a couple on the grounds that they are not man and woman. The basis for the decision of the court is that the Commonwealth may not deny "the protections, benefits, and obligations conferred by civil marriage of two individuals of the same sex who wish to marry" and still comply with the constitutionally safeguarded rights of due process and equal protection. The decision has far-reaching ripple effects that impact upon same-sex couples throughout the country and the attorneys who represent them, and is not limited to the geographical boundaries of the state of Massachusetts.
