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Author Archives: Paul Fletcher

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Exemptions can't be transferred (access required)

Separate property was not the only issue decided in Dietz v. Dietz (VLW 093-7-604). The appeals court also ruled, on a first-impression issue, that divorce judges do not have the authority to award an income tax exemption from one spouse ...

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Malpractice claim allowed by third party (access required)

The sole stockholder of a company that hired an accounting firm to audit its books may sue for professional malpractice as a third-party beneficiary, the Virginia Supreme Court has ruled. While the stockholder could not sue the accounting firm for ...

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