You can read Hinson v. Commissioner, US Tax Court Summary Opinion 2007-92 (June 7, 2007) here. The code is quite clear that to be taxable income/tax deductible, alimony (maintenance) must terminate on the dearth of the payee.Read More
Horvath v. Horvath, 2004-CA-002591-MR, designated not to be published, discretionary review granted 4/11/2007 Here’s the digest of the Court of Appeals decision:Read More
One of the questions we pondered as states passed DOMAs and constitutional amendments banning same-sex marriage was what effect such would have on divorces between heterosexuals. Larry O’Dell,Read More
Note: This “to be published” case is not final; a motion for discretionary review has been filed: Massey v. Massey, __ S.W.3d __ (Ky. App. 2006), 2006 WL 2517525 (Ky. App. Issues and Holdings: 1) Whether a maintenance order that is subject to modification is an open-ended award rather than lump sum. The Court held...Read More
Few men seek alimony. That is why it is news that The Miami Herald reports in its story on Sunday, CBS4 anchor asks wife for alimony. As co-anchor of the 5:30 p.m. newscast and an Emmy-winning reporter, (Eliott)Rodriguez earns $300,000 a year. His wife, Univisión anchor Maria Elena Salinas, 51, earns more: upward of $2...Read More
From The Family law Prof Blog: “The Supreme Court of Connecticut has affirmed the court of appeals ruling in a case in which a couple were married for 11 years, lived together for a number of years and then remarried for six years.” (See Family Law Prof Blog post of February 10, 2006) “The court...Read More
Wheeler v. Wheeler, 154 SW3 291 (Ky.App., 2005) Where first maintenance modification motion was denied, and no modification resulted, the trial court must look at change of circumstances since the original agreement or decree. Res judica does not preclude the court from looking at facts and circumstances occurring prior to the first motion for modification...Read More
Bonnie Brown, a Louisville attorney, AAML fellow and KCFN member, sent this article from the May 3, 2006 Boston Globe quantifying the value of homemaker services. While divorce does not directly provide a vehicle for compensating such services, we remind each other from time to time of a case where she made this argument as part of a spousal support claim.Read More
Gomez v. Gomez, 168 SW3d 51 (KY. App., 2005) Hospital based medical practice valuation which included no goodwill value was reluctantly affirmed because, while capitalization of excess earnings method is an acceptable approach, the trial court is not required to use this method and trial court ruling as to valuation will not be disturbed unless...Read More
