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If an interest in a small business or closely held business arises during the marriage, divorce will typically involve the distribution of the business to one spouse; a buy-out of the other’s interest is often necessary, as divorcing spouses cannot be expected to work together. However, where spouses will have little contact, the court may […]
Spousal support, alimony pendente lite (support during the pendency of the divorce) and alimony payments are treated as taxable income to the payee and deductible to the payor for tax purposes. However, child support payments are neither taxable income to the payee, nor tax deductible to the payor. Court orders that include spousal support or […]
The filing of tax returns may be an issue for separated or divorced parties, including the filing status for the respective returns, the claiming of children as dependents, and the reporting of the payment or receipt of alimony, alimony pendente lite or spousal support. Such issues are discussed in the following article from the Pittsburgh […]
In Kimock v. Jones, 47 A.3d 850 (Pa.Super. 2012), the Superior Court affirmed the trial court’s ruling in the parties’ child support proceeding. The parties were married for eleven years, having one daughter during such time. Father was physically and verbally abusive to Mother and the child. After the parties’ separation, Father went extended periods […]
A child support obligation generally terminates at age 18, or when the child has graduated high school, whichever date occurs later, despite the fact that the age of majority in Pennsylvania for purposes other than support is 21. Because the obligation of child support is based upon the parent-child relationship, the obligation ends when a […]
A major component of the resolution of a divorce is the payment of alimony. The determination is complicated, and is dependent on 17 factors specifically set forth in the Pennsylvania Divorce Code. These factors include: 1) the relative earnings and earning capacities of the parties (that is, the actual earning capability of each party at […]