New Memphis Divorce Lawyer, Illinois

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.

A tradition that required one spouse to prove that the other spouse was legally at fault, to obtain a divorce. The 'innocent' spouse was then granted the divorce from the 'guilty' spouse. Today, 35 states still allow a spouse to allege fault in obtaining a divorce. The traditional fault grounds for divorce are adultery, cruelty, desertion, confinement in prison, physical incapacity and incurable insanity. These grounds are also generally referred to as marital misconduct.

A type of adoption used by agencies to keep a child out of foster care during the adoption process. The child is placed with the adopting parents before the birthmother has legally given up her rights to raise the child. If she then decides not to relinquish her rights, the adopting parents must give the child back. This is a risk for the adopting parents, who may lose a child to whom they've become attached.

An annual income figure for which there are as many families with incomes below that level as there are above that level. The Census Bureau publishes median family income figures for each state and for different family sizes. A debtor whose current monthly income is higher than the median family income in his or her state must pass the means test in order to file for Chapter 7 bankruptcy, and must commit all disposable income to a five-year repayment plan if filing for Chapter 13 bankruptcy.

A court decision that is intended to prevent harm--often irreparable harm--as distinguished from most court decisions, which are designed to provide a remedy for harm that has already occurred. Injunctions are orders that one side refrain from or stop certain actions, such as an order that an abusive spouse stay away from the other spouse or that a logging company not cut down first-growth trees. Injunctions can be temporary, pending a consideration of the issue later at trial (these are called interlocutory decrees or preliminary injunctions). Judges can also issue permanent injunctions at the end of trials, in which a party may be permanently prohibited from engaging in some conduct--for example, infringing a copyright or trademark or making use of illegally obtained trade secrets. Although most injunctions order a party not to do something, occasionally a court will issue a 'mandatory injunction' to order a party to carry out a positive act--for example, return stolen computer code.

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.

An order from a judge that directs a party to come to court and convince the judge why she shouldn't grant an action proposed by the other side or by the judge on her own (sua sponte). For example, in a divorce, at the request of one parent a judge might issue an order directing the other parent to appear in court on a particular date and time to show cause why the first parent should not be given sole physical custody of the children. Although it would seem that the person receiving an order to show cause is at a procedural disadvantage--she, after all, is the one who is told to come up with a convincing reason why the judge shouldn't order something--both sides normally have an equal chance to convince the judge to rule in their favor.

An investigation of prospective adoptive parents to make sure they are fit to raise a child, required by all states. Common areas of inquiry include financial stability, marital stability, lifestyles and other social factors, physical and mental health and criminal history.