The first step in any divorce is finding someone to guide you though the process. The right guide will be able to answer your questions, explain the divorce process, and prepare you for what is likely to come. You may want to consider making an accounting of the family finances prior to obtaining advice so...Read More

The novel coronavirus has introduced some novel issues for family courts to address in 2020. Do parents have to exchange the children during this health emergency? With child care facilities largely closed, if one parent ends up caring for the child for more of the time during the day thereby incurring additional expenses feeding the...Read More

The CARES Act provides recovery rebates or economic impact payments for qualified individuals of up to $1,200 ($2,400 in the case of a joint return) and up to $500 for each qualifying child. If you have already filed a 2019 tax return, the IRS will use 2019 to calculate the payment amount and issue the...Read More

KEITH V. KEITH Family court dissolved the marriage of Husband and Wife with three children after a DRC recommendation and evidentiary hearing. Each party filed exceptions to the DRC report, the Court sustained one and overruled the rest. Wife raised several issues on appeal. First, Wife argues that the DRC improperly adopted the findings and...Read More

HILLARD V. KEATING Mother and Father had significant post-decree litigation regarding child support, tax exemptions, and uncovered medical expenses which ultimately resulted in a ruling that modified the allocation of dependent-child tax exemptions allowing Father to claim two children. Mother appealed arguing that the Family Court erred in modifying the tax exemptions without making specific...Read More

Smyrichinsky v. Smyrichinsky When Ky is exercising UIFSA jurisdiction, it lacks authority to alter the duration of child support directed by another state. As to modification of the dependent income tax exemption, Ky has authority to modify who is entitled to the exemption  if it is part of a support order and not a property...Read More

Smith v. LurdingRead More

BRAUSCH V. BRAUSCH 2007-CA-002198 PUBLISHED: AFFIRMING PANEL: THOMPSON PRESIDING; VANMETER, HENRY CONCUR COUNTY: KENTON DATE RENDERED: 9/12/2008 Dad appealed from TC’s order awarding child support (“CS”) to Mom, arguing that TC miscalculated CS owed; TC erroneously refused to abate CS during his summer parenting time; and TC should have included the earned income tax credit...Read More

From Charlie Abut at New Jersey Family Law: The wife was not eligible for the benefits of “Innocent Spouse” treatment under Internal Revenue Code Section 6015. Thus, the tax penalties, interest and liabilities in question were not solely attributable to the husband. The wife was deemed to have had actual knowledge of the understatements of...Read More

The IRS revised its Request for Innocent Spouse Relief Form 8857 this year, online here. Charlie Abut at New Jersey Family Law offers the good suggestion that the detailed form be used as a basis for a client interview when tax problems rear their ugly head in divorce.Read More