Many non-custodial parents think that they can get the child tax exemption that they are entitled to (based on I.R.C. § 152(e)2)) pursuant to their divorce decree by simply attaching the divorce decree to their tax return. People try this use the divorce decree in lieu of IRS form 8332 because they are either hesitant or feel unable to have that … [Read more...]
The Kidney is Not Marital Property!
Vess Mitev, star reporter at the New York Law Journal, reported on the decision of a Nassau County Court Referee issued this past Tuesday on the Batista v. Batista "Kidney Case." As has been widely reported, Dr. Batista, a surgeon, donated a kidney to his wife in 2001. Now that they are getting divorced (with the case already dragging on for four … [Read more...]
Defining “Cohabitation” in Your Separation Agreement
Back in October, the New York Law Update Blogposted an interesting summary of the State's highest court's construction of a separation agreement in what sounds like a very bitter divorce. In the case, the husband and wife signed a settlement agreement wherein he had to support her until "the occurrence of any of four 'termination events.' These … [Read more...]
