Petitioner-Appellee initiated proceedings pursuant to Article 3 of the Hague Convention on Civil Aspects of International Child Abduction, Oct. 25, 1980, T.I.A.S. No. 11, 679, 1343 U.N.T.S. 89, reprinted in 51 Fed. Reg. 10, 494 (Mar. 26, 1986), implemented by the International Child Abduction Remedi...   MORE>>

P was divorced from his wife, and their 2003 Judgment of Absolute Divorce provided that his ex-wife would have primary residential custody of their three minor children. The judgment provided that the dependency exemption deductions for the three children would be divided between the two ex-sp...   MORE>>

In these consolidated cases, petitioner seeks our review, pursuant to section 6015(e)(1), of respondent s determination that she is not entitled to relief from joint and several liability under section 6015(f) with respect to her Federal income tax liabilities for 2002 through 2005. She also seeks...   MORE>>

Plaintiff Patricia Cohen appeals from a judgment of the United States District Court for the Southern District of New York (Holwell, J.) dismissing her claims for failure to state a claim and untimeliness. The Court of Appeals (Leval, J.) holds the claims were sufficiently stated and the Racketeer I...   MORE>>

Georgina Stephens and Andrew Alexander appeal from the decision of the district court affirming an order of the bankruptcy court giving possession of disputed property to John Hedback and Mary Jo Jensen-Carter, trustees of the individual bankruptcy estates of Ms. Stephens and Larry Alexander (Mr. Al...   MORE>>

Beltsy Reynoso, a native and citizen of the Dominican Republic, was granted conditional permanent residency in the United States in 2002 on the basis of her marriage to a United States citizen. Sometime following that grant, Ms. Reynoso and her husband began divorce proceedings. When she later sough...   MORE>>

Shawn and Julie Slaven, individually and as parents and next friends for C.S., A.S., and J.S., (collectively, "the Slavens") brought suit against Hennepin County, a governmental entity within the State of Minnesota, and three of its employees in their official capacities (collectively, "Hennepin Cou...   MORE>>

This proceeding was commenced under section 6015 for review of respondent s determination that petitioner is not entitled to relief from joint and several liability for 2003, 2004, 2005, 2006, and 2007 with respect to Federal income tax returns she filed with her former spouse. The issue for consi...   MORE>>

Respondent determined a $7,742 deficiency in and a $1,494 accuracy-related penalty under section 6662(a) with respect to petitioner s Federal income tax for 2008. After concessions, we must decide two issues. The first issue is whether petitioner is entitled to deduct as alimony certain family sup...   MORE>>

Scott Andochick brought this declaratory judgment action, asserting that ERISA preempted a state court order requiring him to turn over benefits received under ERISA retirement and life insurance plans owned by his deceased ex-wife, Erika Byrd. ERISA obligates a plan administrator to pay plan procee...   MORE>>