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TAINTING - in divorce actions, when a nonmarital or separate asset becomes marital property and subject to distribution by commingling or adding the other spouse’s name to the title.

TAX CREDIT - an off-set -- such the child care credit -- against other taxes a taxpayer owes.

TAX DEDUCTION - a subtraction from revenues to be taxed, such as the tax deductions for charitable contributions and business expenses.

TAX FORM 1040 - the I.R.S. form for reporting individual income.

TAX FORM 1099 - the I.R.S. form given an independent contractor reflecting his or her income for a given project.

TAX FORM W-2 - the I.R.S. form given employees by their employer reporting gross wages, deductions and taxes withheld.

TAX INTERCEPT - the process by which a child support judgment debtor’s federal and state income tax refunds are diverted to pay a support arrearage.

TAX RETURN SCHEDULES - a series of separate sheets filed with a form 1040 reflecting income expenses or losses from certain classes of assets or business activities.

TAX SHELTER - the name given to lawful schemes by which taxpayers protect income from immediate taxation.

TEMPORARY CUSTODY - a spouse’s right to have parenting time with his or her child. It includes extended stays and overnights.

TEMPORARY RESTRAINING ORDER - an order of the court prohibiting a party from acting - for example, threatening, harassing, or physically abusing the other spouse and/or the children; selling personal property; taking money out of accounts; denying the other spouse a motor vehicle.

TEMPORARY SUPPORT - an interlocutory order of support entered before the trial, issued while a case is pending.

TENANCY BY THE ENTIRETY - a form of joint tenancy and ownership of property reserved for married people, which includes the right of survivorship.

TENANTS IN COMMON - a form of ownership in which owners share possession, without the right of survivorship.

TESTATE - dying with a will.

TESTIMONY - statements delivered under oath at a hearing or deposition.

THIRD PARTIES - individuals, besides the husband and wife, who become parties in a divorce action.

TIME STANDARDS - court rules setting deadlines for the completion of certain phases of litigation, such as discovery and pretrial conferences.

TOLLING - an artificial stop in time, so that the statute of limitation does not expire and thus prohibit litigation.

TORT; MARITAL TORT; DOMESTIC TORT - a wrongful act that creates the basis for liability against a defendant, who is called the tortfeasor.

TRACING - what courts do to identify separate and marital property.

TRADITIONAL VISITATION - in some states, when the noncustodial parent has less than the equivalent of two or more overnights with the child each week.

TRANSCRIPT - a written presentation of testimony given at a trial or at a deposition.

TRANSFER - to switch ownership from one person to another.

TRANSITIONAL CHILDCARE - a welfare program by which welfare recipients who stop receiving AFDC due to employment, but who can’t afford to pay childcare costs, receive subsidized childcare assistance, usually for one year.

TRIAL - a formal court hearing to decide the disputed issues filed in the complaint or summons.

TRIAL MEMORANDUM; PRETRIAL MEMORANDUM - a presentation to the court, setting forth each side’s theory of the case, goals and justifications.

TRIAL SEPARATION - when a couple lives apart trying to decide whether to reconcile or divorce.

TRUSTS - instruments for distributing wealth by means other than outright bequests to beneficiaries.

Dictionary:
A B C D E F G H I J K L M N O P Q R S U V W X Y Z
Also try our more comprehensive
Divorce Encyclopedia.
Encyclopedia

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