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Whether a payment made by a taxpayer to a former spouse under a divorce or separation instrument constitutes deductible alimony by the payer is often controversial. To be deductible as alimony by the payer, the payment must satisfy the requirements of IRC section 71. A recent Tax Court decision involving the payment of military retirement benefits under the Uniformed Services Former Spouses' Protection Act (USFSPA) to the former spouse of a retired serviceman sheds light on the treatment of alimony payments. The USFSPA gives state courts the authority to treat military retirement pay as marital property and to divide it, pursuant to a divorce or separation instrument, between the retired service member and former spouse. The payment of retirement benefits under a divorce or separation i...
... her practice on marital and family law, divorce, child custody, and military law. Adam M. Bragg ha...
... homosexuality, particularly in America's military. The church frequently communicates itsviews by pi... andtaught Matthew to defy his Creator, to divorce, and tocommit adultery. They taught him how to sup...
... rituals and ceremonies like marriage, divorce and funeral services in post-revolutionary Iran, t... of politics, education and even the military. . Clerics are employed at every level of almost a...
The Joint Service Committee on Military Justice (JSC) is forwarding final proposed amendments to the Manual for Courts-Martial, United States (MCM) to the Department of Defense. The proposed changes constitute the 2012 revision of the Military Rules of Evidence (M.R.E.) in the MCM in accordance with DoD Directive 5500.17, ``Role and Responsibilities of the Joint Service Committee (JSC) on Military Justice,'' May 3, 2003. The proposed changes affect all the M.R.E. and are in conformity, to the extent practicable, with the Federal Rules of Evidence. These proposed changes have not been coordinated within the Department of Defense under DoD Directive 5500.1, ``Preparation, Processing and Coordinating Legislation, Executive Orders, Proclamations, Views Letters Testimony,'' June 15, 2007, an...
... against the other party, the parties are divorced or the marriage has been annulled. (2) To Spou...
Paragraph I. Divorce cases. Divorce cases shall be tried in the county ... of any United States army post or military reservation within the State of Georgia for one ye...
... of state community property law to military retirement pay, Congress enacted the Uniformed Ser... between appellant and appellee, who were divorced in a county Superior Court in California, a commun...
... in the Shadow of the Law: The Case of Divorce, 88 YALE L.J. 950, 968-69 (1979). . (119) Marc S. ..." including the functions of judicial and military branches of government. Susan Love Brown, The Free...
BOSTON - Military marriages are another casualty of the wars in Iraq and Afghanistan, and many divorce attorneys are getting a crash course on how to handle these complex cases. The increased number and length of overseas deployments are putting additional stress on military families.
Military marriages are another casualty of the wars in Iraq and Afghanistan, and many divorce attorneys are getting a crash course on how to handle these complex cases. The increased number and length of overseas deployments are putting additional stress on military families.
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