Issue: 2024 Vol. 56 No. 1

The Sensitive Side of the Tax Law: How the Internal Revenue Service Innocent Spouse Rules Apply to Abused Spouses

Spouses who are or have been subjected to domestic abuse by their spouses (or ex-spouses) may find themselves dealing with threatening notices from the Internal Revenue Service (IRS) and the state taxing authorities seeking to collect tax from them for understatements or underpayments of tax on joint returns previously filed with the abusing spouse. Fortunately, … Continued

The United Kingdom Has a Newly Enacted Reporters’ Transparency Order for Access to Family Court Proceedings. Should New York State Family Courts Draft Their Own Transparency Order?

Family Courts in New York State and the United Kingdom operate under the same burdens; both have many more cases than their systems can reasonably manage, leading to long delays in hearing and resolving cases. Inevitably, families, and especially children, suffer the consequences of these backlogs which can lead to egregious errors, making lurid headlines … Continued

Recent Legislation, Cases and Trends in Matrimonial Law

Recent Legislation New income caps for support, effective March 1, 2024 Pursuant to increases in the Consumer Price Index for all urban consumers (CPI-U) as published by the U.S. Department of Labor, mandated as required by Social Services Law 111(i)(b) for the Child Support Standards Act, and by § DRL 236(B)(5-a)(b)(5) for temporary maintenance, and … Continued

The Ongoing Ramifications of Dobbs v. Jackson Women’s Health Organization and Its Effect on Reproductive Rights

In Volume 54, Number 2 of the 2022 issue of this publication, my article addressed the Supreme Court decision in Dobbs v. Jackson Women’s Health Organization.1 That article, entitled “The Evisceration Of Fundamental Rights by the United States Supreme Court Is Just Beginning,” addressed in part the additional dangers proposed by the concurring opinion of Justice Clarence … Continued