A petitioner filed her “innocent spouse” tax claim one week late because IRS representatives allegedly misinformed her of the filing deadline, but the U.S. Tax Court had no authority to waive compliance. Background The IRS charged Shari and Derek Nauflett ...

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Keels v. Frazier (Lawyers Weekly No. 16-978-1, 7 pp.) (Lucy Inman, J.)  Appealed from Mecklenburg County Superior Court (Jesse B. Caldwell III, J.) N.C. App. Unpub. Holding:  In an action against a sheriff’s officer for negligence arising out of a ...

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This Sidebar reporter, for whatever reason, always notices when a police vehicle is rolling out of bounds. For instance, when a Charlotte-Mecklenburg vehicle travels down 521 in Lancaster County. Or when a York County deputy is driving around north of ...

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State v. Seam (Lawyers Weekly No. 011-279-17, 5 pp.) (Philip Berger Jr., J.) Appealed from Davidson County Superior Court (Theodore Royster Jr., J.) N.C. App. Holding: Even though our Supreme Court had affirmed the trial court’s grant of defendant’s motion ...

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U.S. v. Surratt (Lawyers Weekly No. 001-093-17, 32 pp.) No. 14-6851, April 21, 2017; USDC at Charlotte, N.C. (Conrad, J.) 4th Cir. Holding: By order dated Feb. 14, 2017, the court directed the parties to address the impact of the ...

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Hogue v. Hogue (Lawyers Weekly No. 011-007-17, 6 pp.) (Rick Elmore, J.)  Appealed from Lincoln County District Court (Jeannette Reeves, J.) N.C. App. Holding: After the parties separated, obtained an equitable distribution order, reconciled for three years, and separated again, ...

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Hogue v. Hogue (Lawyers Weekly No. 011-007-17, 6 pp.) (Rick Elmore, J.)  Appealed from Lincoln County District Court (Jeannette Reeves, J.) N.C. App. Holding: After the parties separated, obtained an equitable distribution order, reconciled for three years, and separated again, ...

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North Carolina’s long-arm statute doesn’t empower courts to issue domestic violence protective orders in cases where they lack personal jurisdiction over the defendant, the state’s Court of Appeals has ruled in a case of first impression. Ashley Mannise filed a ...

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State v. Watkins (Lawyers Weekly No. 011-126-16, 18 pp.) (Ann Marie Calabria, J.) Appealed from Buncombe County Superior Court (Gary Gavenus, J.) N.C. App. Holding: In a prior appeal, considering this court’s precedent of issuing general remands for resentencing and ...

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Fletcher v. Board of Law Examiners (Lawyers Weekly No. 012-062-16, 20 pp.) (Wanda Bryant, J.) Appealed from Wake County Superior Court (G. Bryan Collins Jr., J.) N.C. App. Unpub. Holding: Even though plaintiff requested a de novo hearing before the ...

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