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May 2011

May 2011
28
May 28, 2011

COA Opinion: Courts may not enforce parenting time rights by modifying child support obligations

In Ewald v. Ewald, No. 295161, the Court of Appeals held in a case of first impression that the Support and Parenting Time Enforcement Act does not permit the enforcement of parenting time rights by adjusting child supports obligations, even if a parent's actions caused a child to refuse to visit the other parent. The parties had

May 2011
27
May 27, 2011

COA Opinion: Fluctuations in Individual Retirement Account did not modify property settlement agreement

In Smith v. Smith, No. 295243, the Michigan Court of Appeals affirmed the trial court's decision not to modify the parties' property settlement agreement after the market value of the defendant's IRA increased by nearly $1.4 million. As part of their divorce, the parties entered into a Property Settlement Agreement ("PSA"). While dividing the retirement accounts for the PS

May 2011
27
May 27, 2011

COA Opinion: Unitary-business principle applies to individual income taxes

On May 26, 2011, the Court of Appeals published its opinion in Preston v. Department of Treasury, No. 295055. The Court of Appeals held that the unitary-business principle applies to the Michigan Income Tax Act ('MITA'), affirming the Court of Claims. Thus, under MITA, an individual taxpayer is entitled to apportion multistate income from a unitary

May 2011
27
May 27, 2011

SCOTUS Opinion: Speedy Trial Act does not require that pre-trial motion actually cause, or expect to cause, delay in trial

In United States v. Tinklenberg, Case No. 09-1498, the United States Supreme Court ruled that the Speedy Trial Act ('sTA') does not require that the pretrial motion actually cause delay, or expectation of the delay, of trial. Rather, pursuant to section 3161(h)(1)(D), the Speedy Trial clock is automatically stopped upon the filing of a pretrial motion until a hearing is held on the

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