Arizona Family Law Lawyer & Attorney : NRG - Nirenstein Ruotolo Group

A lump-sum payment made by a man to his ex-wife pursuant to a 1997 agreement that settled their dispute over modification of the alimony portion of their 1976 divorce decree is governed by the version of §71 of the Internal Revenue Code as it stood before its revision in 1984, the U.S. Court of Appeals for the Ninth Circuit held in Johnson v. Commissioner, 9th Cir., No. 04-72322, 3/28/06).

It thus upheld the Tax Court's ruling that as the agreement was a modification of a pre-1984 decree that did not specify that the revision (removing the limitation of deductibility to periodic alimony payments) was to apply, the lump sum was not deductible.

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A German court order setting out a divorced father's visitation rights and child support obligation did not modify his presumed right to joint custody under German law, and thus was not grounds for denying his petition for his child's return after she was taken to the United States by her mother without his consent,the U.S. Court of Appeals for the Fourth Circuit held in Bader v. Kramer, 4th Cir., No. 05-1480, 4/17/06).

Pointing out that no German court had ever entered an order granting the mother sole custody, the court said that the father retained at least joint custody rights and was entitled to proceed with his petition under the Hague Convention on Civil Aspects of International Child Abduction (

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Arizona Court of Appeals Child Support Ruling -- State ex rel. Dep't of Economic Security (DeMetz) v. DeMetz, Ariz. Ct. App., No. 1 CA-CV 05-0148, 3/28/06).

The Arizona Court of Appeals ruled that the annulment of a child's marriage during her minority revived her unemancipated status and rekindled her divorced father's child support duty.

For Arizona Child Support Advice contact NRG.

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For Arizona divorce law issues, contact NRG.

Less than three months after remarrying his ex-wife Kim Mathers, Eminem has filed divorce.

The filing Wednesday on behalf of Marshall Bruce Mathers III was confirmed by two employees of the Macomb County clerk's office, the Associated Press reports. The emloyees didn't provide their names, citing an office policy.

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