Posts tagged "L.J.S."

L.J.S. v. J.E.S. (Lawyers Weekly No. 10-024-13)

NOTICE:  All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports.  If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA 02108-1750;  (617) 557-1030; SJCReporter@sjc.state.ma.us     SJC‑11093   L.J.S.  vs.  J.E.S.     Norfolk.     October 2, 2012.  ‑  February 8, 2013. Present:  Ireland, C.J., Spina, Cordy, Botsford, Gants, Duffly, & Lenk, JJ.       Divorce and Separation, Alimony, Child support, Amendment of judgment.  Taxation.  Parent and Child, Child support.       Complaint for divorce filed in the Norfolk Division of the Probate and Family Court Department on December 10, 2007.   The case was heard by Eliot K. Cohen, J., and a motion to alter and amend judgment was heard by him.   After review by the Appeals Court, the Supreme Judicial Court granted leave to obtain further appellate review.     W. Sanford Durland, III, for the defendant. Adam S. Avratin (Karen J. Wayne with him) for the plaintiff.       IRELAND, C.J.  We granted the defendant husband’s application for further appellate review limited to the issue whether the Probate and Family Court judge erred by not considering the husband’s potential Federal tax consequences pursuant to I.R.C. § 71(c)(2) (2006) when he denied the husband’s motion to alter or amend the alimony provisions of the divorce judgment.  In an unpublished memorandum and order issued pursuant to its rule 1:28, the Appeals Court affirmed.  J.E.S. v. L.J.S., 79 Mass. App. Ct. 1117 (2011).  Because we conclude that, if presented with evidence of potential tax consequences, a judge should consider those consequences when creating or modifying alimony provisions in a divorce instrument, we vacate the order on the husband’s motion to alter or amend the divorce judgment to the extent that the judge did not consider the uncertainty of potentially unfair tax consequences, and remand the case for further proceedings consistent with this opinion. Statutory scheme.  Under I.R.C. § 71(c)(2) of the Internal Revenue Code, alimony payments may be recharacterized as child support for Federal tax purposes: “[I]f any amount specified in the [divorce] instrument will be reduced –   “(A) on the happening of a contingency specified in the instrument relating to a child (such as attaining a specified age, marrying, dying, leaving school, or a similar contingency), or   “(B) at a time which can clearly be associated with a contingency of a kind specified in subparagraph (A),   an amount equal to the amount of such reduction will be treated as an amount fixed as payable for the support of children of the […]

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Posted by Massachusetts Legal Resources - February 9, 2013 at 3:13 am

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