Divorce: New York

Divorce: New York

Tag Archives: Estoppel

Being Bound by Statements in Tax Returns and Court Papers

Posted in Equitable Distribution, Evidence
“Estoppel” is the principle that precludes a person from asserting something contrary to that inconsistent with a previous statement, position or ruling. Two decisions last month bringing the principal and to focus. First, the June 4, 2014 decision  of Kings County Supreme Court Justice Jeffrey S. Sunshine in Zito v. Zito primarily resolved the wife’s motion for temporary relief in a … Continue Reading

Filing Tax Returns as “Single” May Not Estop Claim to Be Decedent’s Widow

Posted in Defenses, Evidence, Tax Matters
Filing income tax returns as “single” for the 11 years before a decedent’s death, did not, as a matter of law, estop a woman from claiming to be the decedent’s surviving spouse in contested estate proceedings. So held New York County Surrogate Nora S. Anderson in the May 22, 2014 decision in Estate of Tran (pdf). Sang … Continue Reading

Deducting Separate Property Business Losses on Joint Tax Return May Transform Property to Marital

Posted in Equitable Distribution
Sometimes developing divorce case law seems like a bad game of telephone. Take the February 7, 2014 decision of the Fourth Department in Foti v. Foti. Here, the Court reversed the order of Supreme Court, Monroe County Justice Kenneth R. Fisher which had granted a wife partial summary judgment determining that various real estate entities and … Continue Reading

Support Modification Agreements: Get’em in Writing; Get’em into Court (Part II)

Posted in Agreements and Stipulations, Child Support (C.S.S.A.), Enforcement of Support and Orders, Maintenance, Modification
Two decisions within the last 10 days confirm the need for agreements relating to support to be in (an acknowledged) writing, and then incorporated in a court order. In one, the Second Department affirmed the award of maintenance arrears without a hearing despite the claimed reduction of maintenance under an oral modification of the parties’ … Continue Reading