IRS releases FAQs and Answers on Same-Sex Tax IssuesFebruary 3, 2014
Unvested Military Retirement Benefits earned during marriage qualify as marital assetMarch 27, 2014
In a 9-0 decision on March 5, 2014, the U.S. Supreme Court decided Lozano v. Montoya Alvarez, 572 U.S. __ (2014). Writing for the unanimous Court, Justice Thomas framed the case and holding this way: “When a parent abducts a child and flees to another country, the Hague Convention on the Civil Aspects of International Child Abduction generally requires that country to return the child immediately if the other parent requests return within one year. The question in this case is whether that 1-year period is subject to equitable tolling when the abducting parent conceals the child’s location from the other parent. We hold that equitable tolling is not available.”
In a concurring opinion joined by Justices Breyer and Sotomayor, Justice Alito opined that courts have equitable discretion under the Hague Convention to order a child’s return even after the child has become settled.
Summary from SCOTUSBlog and links to the full decision here.