Case Summaries
Family Law
[09/03] Johansen v. Comm. of Internal Revenue
In a tax case arising out of a divorce, a holding by the Tax Court that spousal support payments qualify as alimony to be reported as income by the payee is affirmed where: 1) state law requires that spousal support payments terminate on the death of either spouse unless otherwise agreed in writing; and 2) the divorce agreement does not extend spousal support payments beyond death of either party.
[09/03] Alanis-Alvarado v. Mukasey
Petition for review of deportation order is denied where petitioner violated a protection order issued under California Family Code Section 6320, which by definition fits categorically within the protection orders whose violation qualifies as a deportable offense under the Immigration and Nationality Act.
[08/29] In the Interest of M.N.
In a custody case, affirmation of the termination of a mother's parental rights on the basis of untimely filing of a statement of points for appeal is reversed where the trial court was permitted to grant a motion to extend the time for filing the statement of points on a showing of good cause.
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