Tippecanoe Divorce & Family Law Lawyer, Indiana

Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $12,000 in one year. Several kinds of gifts are exempt form this tax: gifts to tax-exempt charities, gifts to your spouse (limited to $120,000 annually if the recipient isn't a U.S. citizen) and gifts made for tuition or medical bills. In addition to the annual gift tax exclusion, there is a $1 million cumulative tax exemption for gifts. In other words, you can give away a total of $1 million during your lifetime -- over and above the gifts you give using the annual exclusion -- without paying gift taxes.

The situation that occurs in a marriage when one spouse refuses to live with the other and will not work toward reconciliation. In a number of states, irremediable breakdown is the accepted ground for a no-fault divorce. As a practical matter, courts seldom, if ever, inquire into whether the marriage has actually broken down, and routinely grant a divorce as long as the party seeking the divorce says the marriage has fallen apart. Compare incompatibility; irreconcilable differences.

A document that provides proof of a marriage, typically issued to the newlyweds a few weeks after they file for the certificate in a county office. Most states require both spouses, the person who officiated the marriage and one or two witnesses to sign the marriage certificate; often this is done just after the ceremony.

Any act of inflicting unnecessary emotional or physical pain. Cruelty or mental cruelty is the most frequently used fault ground for divorce because as a practical matter, courts will accept minor wrongs or disagreements as sufficient evidence of cruelty to justify the divorce.

(1) A son or daughter of any age, sometimes including biological offspring, unborn children, adopted children, stepchildren, foster children and children born outside of marriage. (2) A person under an age specified by law, often 14 or 16. For example, state law may require a person to be over the age of 14 to make a valid will, or may define the crime of statutory rape as sex with a person under the age of 16. In this sense, a child can be distinguished from a minor, who is a person under the age of 18 in most states. A person below the specified legal age who is married is often considered an adult rather than a child. See also emancipation.

The test that courts use when deciding who will take care of a child. For instance, an adoption is allowed only when a court declares it to be in the best interests of the child. Similarly, when asked to decide on custody issues in a divorce case, the judge will base his or her decision on the child's best interests. And the same test is used when judges decide whether a child should be removed from a parent's home because of neglect or abuse. Factors considered by the court in deciding the best interests of a child include: age and sex of the child mental and physical health of the child mental and physical health of the parents lifestyle and other social factors of the parents emotional ties between the parents and the child ability of the parents to provide the child with food, shelter, clothing and medical care established living pattern for the child concerning school, home, community and religious institution quality of schooling, and the child's preference.

A situation set up so that another person commits a wrongdoing. For example, a husband who invites his wife's lover along on vacation may have connived her adultery, and if he tried to divorce her for her behavior, she could assert his connivance as a defense.