Montrose Divorce & Family Law Lawyer, Iowa

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 taking of a child from his or her parent with the intent to interfere with that parent's physical custody of the child. This is a crime in most states, even if the taker also has custody rights.

A mistake by both spouses in a marriage that can serve as grounds for an annulment. For example, if one spouse went into the marriage wanting children while the other did not, they have a misunderstanding that will be judged serious enough for a court to terminate the marriage.

The laws dividing cities into different areas according to use, from single-family residences to industrial plants. Zoning ordinances control the size, location, and use of buildings within these different areas.

A term that most often refers to a lawsuit -- for example, 'I filed my small claims case.' 'Case' also refers to a written decision by a judge -- or for an appellate case, a panel of judges. For example, the U.S. Supreme Court's decision legalizing abortion is commonly referred to as the Roe v. Wade case. Finally, the term also describes the evidence a party submits in support of her position -- for example, 'I have made my case' or ''My case-in-chief' has been completed.'

The voluntary abandonment of one spouse by the other, without the abandoned spouse's consent. Commonly, desertion occurs when a spouse leaves the marital home for a specified length of time. Desertion is a grounds for divorce in states with fault divorce.

A court procedure by which an adult becomes the legal parent of someone who is not his or her biological child. Adoption creates a parent-child relationship recognized for all legal purposes -- including child support obligations, inheritance rights and custody.

Most of the property accumulated by spouses during a marriage, called community property in some states. States differ as to exactly what is included in marital property; some states include all property and earnings dring the marriage, while others exclude gifts and inheritances.

The entitlement of all children to be supported by their parents until the children reach the age of majority or become emancipated -- usually by marriage, by entry into the armed forces or by living independently. Many states also impose child support obligations on parents for a year or two beyond this point if the child is a full-time student. If the parents are living separately, they each must still support the children. Typically, the parent who has custody meets his or her support obligation through taking care of the child every day, while the other parent must make payments to the custodial parent on behalf of the child -- usually cash but sometimes other kinds of contributions. When parents divorce, the court almost always orders the non-custodial parent to pay the custodial parent an amount of child support fixed by state law. Sometimes, however, if the parents share physical custody more or less equally, the court will order the higher-income parent to make payments to the lower-income parent.