Newsletters

Paternity Fraud

Paternity fraud occurs when a mother or alleged father acts in a deceitful manner to either establish paternity or to show that paternity does not exist. For example, the mother may place an alleged father's name on a birth certificate who is not the biological father. The mother or alleged father may also tamper with the paternity test results.

Sexual Harassment in Schools

A school cannot be held liable for ignoring the usual schoolyard behavior such as teasing and cruel behavior. However, the school may be liable for failing to take reasonable action against serious and long-term student sexual harassment. Sexual harassment is defined as harassment on an individual on the basis of their gender.

Emancipation of Children

When a child is emancipated, the child's parents have no further duty to support the child. In addition, parents have no right to control an emancipated child's behavior or make certain decisions for the child.

Gifts to Grandchildren

Many grandparents want to give their grandchildren gifts. Giving gifts to grandchildren is also advantageous for the grandparents' estate because it may reduce the overall size of the estate and lower the estate tax burden.

Tax Considerations Relating to Child Support

For federal income tax purposes, payments of child support are not tax-deductible by the parent who makes the payments but child support is tax-free to the recipient. In order to qualify as child support, the amounts an ex-spouse receives must be designated as child support in the divorce or separation agreement. None of a payment that is lumped together as either family support or alimony is considered child support for tax purposes. In addition, family support or alimony is taxable to the recipient.