Litigation
August 01, 2006
Recent rulings of importance to your practice.
Divorce Law and the Same-Sex Marriage Debate
August 01, 2006
As the debate over the legal status of same-sex relationships has percolated over the last several years ' fueled in part by a wave of recent judicial decisions and statutes extending comprehensive rights to lesbian and gay couples in Vermont, Connecticut, The state's highest court ruled on July 6 in <i>Hernandez v. Robles</i>, 2006 NY Slip Op 5239, that the New York State Constitution does not compel recognition of marriages between members of the same sex. The court noted that whether such marriages should be recognized is a question to be addressed by the Legislature. (In February 2006, in <i>Samuels v. New York State Dept of Health</i>, 2006 N.Y. Slip Op. 01213, 2006 WL 346465 (3d Dept Feb. 16, 2006), the Third Department joined the First Department in holding that a ban on same-sex marriage does not violate the New York Constitution.) It is now up to the New York State Legislature to determine the future of same-sex marriages and correct the inequality that exists for these couples and their families. This two-part article discusses the many reasons supporting such action.
Settling Alimony Obligations
August 01, 2006
Two recent cases suggest an important difference between the current tax treatment of alimony payments and the pre-1984 treatment of alimony payments. 'Alimony,' of course, is a defined term, and the definition can be structured to include whatever transfers seem appropriate from a tax policy perspective as distinct from the meaning of the term for state law purposes.
Investing Post-Divorce
August 01, 2006
Most clients are shell-shocked following the conclusion of their divorces, but that is one of the most critical times for them to get their lives back on track. Failing to overhaul their financial, estate, insurance and related planning in light of post-divorce realities can have tragic consequences. Too often, once the divorce itself is finalized, practitioners assume their responsibilities are over. While that may be the case, a little guidance to the client as to how to proceed with the rebuilding process can have a tremendous and lasting impact.
The Joint Return
June 28, 2006
Generally, a joint return must be signed by both spouses to be considered as such. Since there may be substantial savings by filing a joint return over filing under the married, separate rates, if one spouse refuses to sign a joint return, can or should the divorce court require the recalcitrant spouse to do so? Many trial judges require the spouse to sign the return, or at least threaten to, but is it proper?
Adult Child Cannot Sue for Support Arrears
June 28, 2006
Reversing both a Northampton County, PA, trial court and a three-judge panel of the Superior Court, the Pennsylvania Supreme Court has ruled unanimously ' in a case of first impression ' that the adult daughter of a failed marriage should not be able to sue her father to enforce a child support provision from her parents' property settlement agreement that would benefit her directly. <i>Chen v. Chen</i>, No. 89 MAP 2004, March 20, 2006.
What Does the Business Appraiser Do?
June 28, 2006
In many divorces, the 'asset value' of business equity is the largest money piece of the divisible marital pie. Hiring a business valuation expert to appraise the equity, or rights, owned by the parties as of a date in time is normal practice. Yet sometimes there are issues underneath the valuation opinion that 'just do not seem right.'
The Oz Illusion: The Expert Behind the Curtain
June 28, 2006
Notwithstanding all the criticism of baseless opinions expressed in courts by experts, more often than we would wish to contemplate, case outcomes are dictated by expert witnesses ' and some of those witnesses have no empirical bases for the opinions that they express (Eaton, L., 2004. For Arbiters in Custody Battles, Wide Power and Little Scrutiny. <i>The New York Times</i>, 5/23, p. 1).
Litigation
May 30, 2006
Recent rulings of interest to you and your practice.
