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 any proportion the IRS determined…
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 a tax break on an…
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 equally apply to a Trust…
On April 21, 2017, a New Hampshire federal judge ruled in the case of Wanda Duryea v. MetroCast Cablevision of New Hampshire, LLC, et al. that Wanda Duryea could not go forward to a jury on a variety of her employment disability claims related to her firing because both she and her doctor agreed that: her chronic obstructive pulmonary disease…
Congratulations to two of Hamblett & Kerrigan’s attorneys, Dan Marr and Andrea Nelson, on completing the 2017 Millyard Bike, Paddle, Run Triathlon in Mine Falls Park in Historic Nashua, NH. We are very proud!
The law provides outside creditors the right under certain circumstances to get paid before insider creditors. New Hampshire has adopted the Uniform Fraudulent Transfer Act, RSA 545-A. In general, that Act allows creditors to obtain a recovery against recipients of transfers made, or obligations incurred, by the debtor when they are insolvent. For example, if Sam owes Jack money and…
State and federal employment discrimination laws require employers to reasonably accommodate employees with disabilities in order to enable them to do their job; however, employee misconduct does not usually afford any reasonable accommodation. By way of example, if an employee threatens violence against a coworker, employers may generally fire that employee. The employee has no constitutional freedom-of-speech rights in the…
Generally under New Hampshire law contracting parties are precluded from pursuing tort recovery for pure economic or commercial losses associated with a contractual relationship. Therefore an independent contractor that has a contract with a company to provide services, if unpaid has a breach of contract claim against the company that owes the money. Employees on the other hand will have…
New Hampshire employers are permitted in an application for employment to ask a job candidate if he has been arrested or convicted of a crime that has not been annulled by a court. An annulment of a criminal conviction is a procedure upon which the court makes a ruling that the criminal record of the person for that crime is…
Hugging can be a social greeting exhibiting friendliness and a caring personality. However, at least one court has found that pervasive, unwelcome, hugging could rise to the level to constitute sexual harassment under Title VII of the Civil Rights Act of 1964. The 9th Circuit Court of Appeals made a ruling on a California case of Victoria Zetwick v. County…