In a recent case before the tax court, a couple’s divorce decree provided that the parties IRS obligations are to be divided equally. (Asad, TC Memo. 2017-80). After the divorce, the IRS claimed that they are not bound by the divorce decree and may collect the taxes owed on the parties’ joint tax returns in ... more
Attorneys J. Daniel Marr and Kevin P. Rauseo discuss “Preventing Individual Business Liability”. Tune in to WFEA 1370 AM / 99.9 FM (Manchester, NH) every Tuesday at 9:05 a.m. for “Law Matters with Hamblett & Kerrigan”. Each Tuesday the attorneys of Hamblett & Kerrigan will host a radio program dedicated to discussing law matters ... more
I have written numerous articles regarding the potential negative legal impact of not having a modification approved by the court. Failure to have the court approve a modification may result in many negative consequences, including inability to enforce the agreement. A recent decision from the tax court (Bulakites, TC Memo. 2017-79), the tax court denied ... more
Attorneys J. Daniel Marr and Andrea M. Nelson discuss “Creating Your Estate Plan”. Tune in to WFEA 1370 AM / 99.9 FM (Manchester, NH) every Tuesday at 9:05 a.m. for “Law Matters with Hamblett & Kerrigan”. Each Tuesday the attorneys of Hamblett & Kerrigan will host a radio program dedicated to discussing law matters ... more
In New Hampshire, you can disinherit your child. You do this by putting explicit language in your Will, or your Trust, if you have one, stating that you are disinheriting him. For purposes of this article and to simplify, I will refer to the Will as your estate planning document, yet the general concepts discussed ... more