American Journal of Family Law articles from September 2002

American Journal of Family Law archives from September 2002

IRS proposed regulations on taxation of divorce related redemptions.
September 22, 2002... Internal Revenue Code (IRC) Section 1041 provides that transfers between spouses incident to divorce are nontaxable. In temporary regulations issued by the Internal Revenue Service (IRS) in 1985, a transfer to a third party by one spouse will...

Business valuation case and commentary: cellular phone companies valued as of date of divorce.(Arkansas)
September 22, 2002... CASE REPORT The husband's interests in various cellular phone companies were properly valued as of the date of divorce, even though they subsequently sold for a larger amount, according to an Arkansas Supreme Court decision that also...

Private attorney access to child support enforcement tools: recommendations of the Interstate Commission.
September 22, 2002... On August 4, 1992, the US Commission on Interstate Child Support (Interstate Commission) released its report to Congress, thereby concluding nearly two and one-half years of in-depth and detailed study of the nation's child support...

Options: valuation, taxability, and divorce.
September 22, 2002... Over the past decade, options have been widely used as an incentive tool to lure an employee into a company and/or keep valuable employees from leaving. Employers love them because they are generally cashless compensation. I have many tax...

Presenting the expert witness in child physical and sexual abuse cases: challenges and opportunities.
September 22, 2002... Expert witnesses are extremely important in a wide range of litigation. What sets apart child physical and sexual abuse cases, whether in a criminal context or in the context of a dependency and neglect hearing, is the broad range of experts...

A mediator's view of child custody litigation.(California)
September 22, 2002... In the state of California, and also true of most states, there are numerous elements involved in child custody disputes. These elements include issues that arise when at least one of the principals seeks to totally exclude the other from...

How a woman can protect herself and her children in divorce.
September 22, 2002... One of the most pivotal and traumatic events that can occur in a woman's life is divorce. The emotional aftermath of divorce can range from devastating hopelessness, despair, self-doubt, and anger to relief, joy, and renewed optimism toward...

Reverse piercing of corporate veil denied. (Fairshare cases: spotlight).(Texas)
September 22, 2002... The trial judge improperly pierced the corporate veil of several companies partially owned by the husband as separate property (thereby adding property to the community estate), a Texas Appellate Court has decided. During the divorce, in...

Written consent required to impose support obligation where artificial insemination. (Illinois)
September 22, 2002... A man who was not the semen donor for two children born as a result of artificial insemination was not obligated to provide child support because he had not promised to do so in writing, according to a recent Illinois Appellate Court holding....

Serving as both GAL and mediator. (Fairshare cases: spotlight).(guardian ad litem)(New Jersey)
September 22, 2002... An attorney could not be appointed by the court to function both as the guardian ad litem (GAL) for the children and as mediator (for economic issues), a New Jersey Appellate Panel has held. Isaacson v. Isaacson [792 A.2d 525 (N.J. Super....

Passport denied parent in support arrears. (Fairshare cases: spotlight).
September 22, 2002... Upon divorce, the father was awarded custody of the children and the mother was ordered to pay child support. She failed to pay the ordered amounts and was in substantial arrears. Despite this fact, the mother desired to travel...

Attorney lacked apparent authority to settle case. (Fairshare cases: spotlight).(Virginia)
September 22, 2002... The wife's attorney lacked apparent authority to settle a divorce case, the Virginia Court of Appeals has held, reversing a decision by the trial judge that held the wife bound by the terms of the agreement. On two occasions in Walson v....

Distributing the "value" of a mutual fund. (Fairshare cases: drafting).(Maine)
September 22, 2002... The divorce court divided a Fidelity Spartan account that consisted of stock, mutual funds, and money market funds, setting aside the following marital property for the wife: Thirty percent of [the husband's] Fidelity Spartan account...

Decisions to be made in divorce mediation.
September 22, 2002... In the Summer 2002 issue of the AJFL, I reviewed the divorce mediation process in an article entitled," A Step-by-Step Approach to the Divorce Mediation Process: From Soup to Nuts." The following information follows up on this article with a...