Until recently, everyone knew Tiger Woods as one of the most successful wealthiest sports figures in history. Unfortunately for his family, he is now known as an unfaithful husband whose ever-growing list of paramours will surely haunt his wife for years to come.    The damage caused by adultery though is the same, whether you are Tiger Woods or Joe the Plumber.

In Mississippi, for a spouse to prove adultery, there must be clear and convincing evidence of both an adulterous inclination and a reasonable opportunity to satisfy that inclination.  Adultery can be proven by circumstantial evidence because the secretive nature of adultery normally prevents someone from obtaining direct evidence of what occurred behind closed doors.  The evidence of adultery must be logical and be inconsistent with a theory of innocence.  A classic example would be evidence that a husband claimed to be going on a business trip to another state but was seen kissing a woman (not his wife), entering a local motel room her and not leaving until the morning.  Of course, this does not provide any evidence of what occurred in the motel room but the evidence would clearly demonstrate facts inconsistent with a theory of innocence and would likely result in a finding of adultery.

In a Mississippi divorce case, once a spouse proves adultery, the court will decide issues such as child custody and the division of assets.  So not only does the innocent spouse discover the cheating ways of the adulterous spouse, everyone takes a large financial hit with the asset division.  Sadly, however, the pain caused by adultery does not always end quickly.  Often, the destruction of trust caused by the cheating impacts people’s ability to act reasonably after a divorce is concluded.  This usually manifests itself in an unreasonable level of anger, an inability to communicate with the former spouse and frequent post-divorce contempt actions.  It can even result in a lawsuit being filed against the paramour for Alienation of Affections.  Adultery is possibly the most destructive of the divorce grounds in Mississippi.

If you are the innocent spouse in an adultery situation, it is important to speak with a lawyer quickly to determine the best way to preserve evidence if you decide to pursue a divorce and so that you will understand what is necessary should you pursue a divorce.  Even resuming normal marital relations with your spouse after learning of an affair may drastically impact your ability to pursue a divorce on the ground of adultery.

As for Tiger, his adulterous actions may cost him his family, fortune and possibly his career.  He will still remain a wealthy after a divorce, but the image he cultivated over the years that has contributed to his staggering earnings has likely been permanently tarnished.

I ran across an article this morning that is pretty unbelievable.  The grandmother of a groom should never hear the words, “I’m going to have to choke you out” at her grandson’s wedding.  I bet this wedding video won’t be shown at family gatherings.

In divorce cases, there is a common misunderstanding among divorcing spouses about the taxation issues associated with payments for both child support and alimony.

Child support is defined by the Internal Revenue Code as a “payment which the terms of the divorce or separation instrument fix (in terms of an amount of money or a part of the payment) as a sum which is payable for the support of children of the payor spouse.”  26 U.S.C.A.  71(c)(1). Basically, child support is a payment ordered in a divorce decree that the divorce decree labels as child support.  There are situations where payments labeled as “child supprt” may not qualify as child support but we won’t get into those right now.  The tax code treats any payment of child support, so long as it meets the requirements of Section 71, as a non-taxable event, meaning that the receiving spouse does not include the child support in gross income (which means it is received tax-free) and the paying spouse receives no deduction for the payment of child support.  26 U.S.C.A.  71.

Alimony, on the other hand, is considered income to the receiving spouse (must pay taxes on it just as if earned at a job) and may be considered a deduction by the paying spouse.  26 U.S.C.A. 71.  There are situations where the Internal Revenue Service may consider a spouse to be receiving alimony even if the payment is not called alimony.  Obviously, this would be a huge problem if the receiving spouse had not been including the alimony payments on her income tax return.  We’ll get into alimony is more detail in a later post.

Many people try to prepare their own divorce documents to save money on legal fees but often their efforts to save money result in unintended tax consequences.  It definitely pays in the long run to get the divorce documents drafted correctly.  You do not want to find out during an audit that the tax-free money you’ve been receiving is not really tax-free.

In Mississippi, a decision on which parent is awarded custody of children is a complicated process that involves the consideration of a number of very important factors, some of which are more important than others.  The factors are commonly referred to as the “Albright Factors” because they were set forth in the case Albright v. Albright, 437 So. 2d 1003 (Miss. 1983).  In Albright, the Mississippi Supreme Court held:

We reaffirm the rule that the polestar consideration in child custody cases is the best interest and welfare of the child. The age of the child is subordinated to that rule and is but one factor to be considered. Age should carry no greater weight than other factors to be considered, such as: health, and sex of the child; a determination of the parent that has had the continuity of care prior to the separation; which has the best parenting skills and which has the willingness and capacity to provide primary child care; the employment of the parent and responsibilities of that employment; physical and mental health and age of the parents; emotional ties of parent and child; moral fitness of parents; the home, school and community record of the child; the preference of the child at the age sufficient to express a preference by law; stability of home environment and employment of each parent, and other factors relevant to the parent-child relationship.

Marital fault should not be used as a sanction in custody awards. Relative financial situations is not controlling since the duty to support is independent of the right to custody. Differences in religion, personal values and lifestyles should not be the sole basis for custody decisions.

If you are involved in a custody situation or are thinking about filing for divorce, a review of the Albright Factors could assist you in undertanding what information is important to the judge.  However, it is critical that you discuss your situation with an attorney immediately if you feel custody will be an issue.  Failing to get sound legal advice as soon as possible could cause you to unknowingly engage in behavior that will hurt your ability to obtain custody.

An article was posted on FOX News this morning that leaves you waiting for the punchline.  Unfortunately, it is not a joke.  The headline reads, “Florida Priest Seeks Custody of Child From Stripper.”   The article needs no explanation other than to say that issues pertaining to custody of children and child support know no societal, economic or professional boundaries and that when you think you’ve heard it all, you soon realize that you have not.  A link to a more thorough article on the matter is here.

It is nearly impossible to read the news and not see something about Jon and Kate Gosselin, their divorce and their television show, Jon and Kate Plus 8.  The television show follows the Gosselins as they raise sextuplets.  While you cannot help but feel bad for the children as their publicity-hungry parents divorce in the public eye, it is nevertheless interesting from a divorce perspective to see how the dissolution of a marriage in the public spotlight mirrors those of people who quietly divorce without publicity - all are driven at some level by self preservation, the need for security, the need to “win” and greed.

One of the headlines today is “Kate Accuses Jon of Taking $200,000.” Apparently, Jon and Kate maintained over $200,000 in a joint account and after being notified that he would no longer be part of the show, Jon withdrew all but $1,000 of the money.  Perhaps Jon had a good reason for the withdrawal, but his “reason” had the effect of leaving his spouse and children with very little to make ends meet.

When two people separate and anticipate divorce, it is natural to be wary of the other’s intentions and to be mindful of your own financial security, especially when children are involved.  However, it is important to remember that in Mississippi, when money is withdrawn from an account held jointly with your spouse, that the money also belongs to your spouse.  This does not mean withdrawing money is improper (unless a court has prohibited any withdrawals), but you may ultimately have to account for the money if a court decides that you overreached and withdrew more than your share of the marital funds.  In the Gosselin matter, Kate withdrew $100,000 earlier this year and was ordered to return the money.  Now that Jon has done the same thing, it is hard to imagine a court not ordering him to return some or all of the funds to his wife, especially considering she is now raising their eight children alone.

When withdrawing funds from a jointly held account while a divorce is pending, it is important to be reasonable and know that you may be ordered to return all or some of the money, even if it has been spent.  While winning the race to the bank may be beneficial, the benefit may only be temporary.