The Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law proceedings. Attorneys with the North Carolina Guardian ad Litem Program (NC GAL Program) represent children in child welfare proceedings in North Carolina district and appellate courts. This article is a short summary of the NC GAL Program, its purpose, duties, and role in that representation.
Guardian vs. Guardian ad Litem vs. NC GAL Program
A guardian of the person is one who generally has the duties of care, control, and custody of their ward. The term “guardian ad litem” comes from the latin phrase “ad litem” which means “for the purposes of the suit.” A guardian ad litem is usually an individual appointed to appear in a lawsuit on behalf of a minor party or incompetent person. While guardians ad litem may be appointed in a variety of civil and criminal proceedings in North Carolina,[1] the NC GAL Program is only appointed to represent children in abuse, neglect, or dependency (“AND”) proceedings, or termination of parental rights (TPR) proceedings under Subchapter I of the NC Juvenile Code. These cases are initiated when a county department of social services files a juvenile petition; they are sometimes referred to as “DSS court,” but a more accurate name is “child welfare court.”
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00JuvenileJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJuvenileJustice2023-04-18 11:28:502023-04-19 09:53:52The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?
You’ve finished your first year (yay!), and you’re knee-deep in your summer internship. While it’s important to continue focusing your efforts and energy on your summer internship, it’s equally important to keep in mind that you will most likely need to begin preparing for OCIs (on-campus interviews) in mid-to-late July. These OCIs are opportunities for the summer after your 2L year – and yes, the deadline really is that early. In order to ensure you’re prepared for applying and interviewing in July and August, you’ll want to spend the time updating your resume, LinkedIn, and cover letter. (Don’t forget to update your materials to include the current internship that you have). In addition, you’ll want to ensure that your interviewing skills are sharp and that you have conducted research on businesses and law firms that you’ll want to apply to. Going into your OCIs with a game plan is imperative, and you will thank yourself later when you’re not scrambling.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00NCBA YLDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngNCBA YLD2023-04-14 16:36:192023-04-14 16:46:08Advice for Rising 2Ls and 3Ls as You Make Your Summer Plans
I. Shareholders of Bankrupt S Corporation Failed to Abandon Their Stock; Yaguda v. Commissioner, TC Summary Opinion 2022-21.
Mr. and Mrs. Yaguda owned stock of EFI, Inc., an S Corporation. In 2008, a creditor forced EFI into involuntary bankruptcy. Later that year, EFI’s case was converted to a voluntary Chapter 11 bankruptcy proceeding. In addition, during 2008, Mr. Yaguda’s ownership interest in EFI was transferred to a receivership created by the California Superior Court as a result of criminal proceedings initiated by California against Mr. Yaguda.
During 2015, EFI began selling its assets to raise funds for payment to its creditors. EFI issued a Form K-1 for 2015 reporting Mr. and Mrs. Yaguda had over $97,000 of distributive pass-through income. However, when Mr. and Mrs. Yaguda filed their income tax return, they failed to include any pass-through amounts from EFI on the basis they did not derive any personal benefit from the business activities of EFI during the year, since all of the liquidating sales proceeds went to the payment of EFI’s creditors.
A payment for an option to purchase property is not a taxable event to either party upon the grant of the option. See Virginia Iron Coal & Coke Co. v. Commissioner, 99 F.2d 919 (1938); Rev. Rul. 58-234; and Fed. Home Loan Mortg. Corp v. Commissioner, 125 T.C. 248 (2005). That is because it is unknown whether the option will ultimately be exercised. In general, as discussed in Virginia Iron Coal, the tax system generally operates on a yearly basis. However, in some circumstances, that is not possible, such as where an option payment is received in year 1 for an option to purchase property in year 2. It is unknown in year 1 whether the option will ultimately be exercised. Therefore, it is impossible to determine in year 1 how the payment should be treated. The transaction is treated as open until it is resolved.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2023-04-06 13:14:202023-04-06 13:14:20Taxation of Options to Purchase Property
Registration is now underway for the Paralegal Division’s 2023 Annual Meeting scheduled for Friday, May 5, 2023, at the North Carolina Bar Center, 8000 Weston Parkway, Cary, NC. This year’s theme is “Paralegal 101: Back to the Basics,” which will bring a variety of topics to help paralegals take their careers to the next level.
The Diversity and Inclusion Committee will host a reception on Thursday, May 4, 2023, from 5 to 7 p.m. Come join us for food, fun and music as we prepare for a Friday full of CPEs!
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Paralegalshttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngParalegals2023-04-06 13:00:042023-04-06 13:00:04Register Now for the Paralegal Division’s 2023 Annual Meeting
Is there a right to employment? Does Administrative Law prohibit an individual’s right to employment or only limit it in some circumstances?
The United States Constitution states in the preamble:
We, the People of the United States, in order to form a more perfect Union, establish Justice, insure domestic tranquility, provide for the common defense, promote the general Welfare, and secure the Blessings of Liberty to ourselves and or Prosperity, do ordain and establish the Constitution of the United States.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Administrativehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngAdministrative2023-04-03 16:28:422023-04-03 16:28:42Employment and Regulation Are Not Mutually Exclusive
Why are lawyers often mocked and despised in the media, and what can we do about it? As professionals, we have spent years studying the law, and we have dedicated our lives and careers to this profession. So while we may take ourselves seriously, sometimes, it is a shock to walk into a courtroom or to face a group of people from the public who view us no differently from the proverbial “snake oil salesman” or as someone out only for ourselves and prepared to pull a fast one.
Admittedly, some members of our profession have broken the law, stretched the rules of ethics, or generally made themselves a nuisance. But we cannot allow these individual examples to define, or to continue to define, us or our profession. Is there anything we can do to raise the public perception of lawyers, defend our profession, and represent our clients effectively at the same time? Let’s consider three goals we can set this year to push back on these common negative impressions.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Professional Vitality Committeehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngProfessional Vitality Committee2023-04-03 13:44:292023-04-03 13:44:29How to Promote a Positive View of Lawyers and the Legal Profession
The Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law proceedings. Attorneys with the North Carolina Guardian ad Litem Program (NC GAL Program) represent children in child welfare proceedings in North Carolina district and appellate courts. This article is a short summary of the NC GAL Program, its purpose, duties, and role in that representation.
Guardian vs. Guardian ad Litem vs. NC GAL Program
A guardian of the person is one who generally has the duties of care, control, and custody of their ward. The term “guardian ad litem” comes from the latin phrase “ad litem” which means “for the purposes of the suit.” A guardian ad litem is usually an individual appointed to appear in a lawsuit on behalf of a minor party or incompetent person. While guardians ad litem may be appointed in a variety of civil and criminal proceedings in North Carolina,[1] the NC GAL Program is only appointed to represent children in abuse, neglect, or dependency (“AND”) proceedings, or termination of parental rights (TPR) proceedings under Subchapter I of the NC Juvenile Code. These cases are initiated when a county department of social services files a juvenile petition; they are sometimes referred to as “DSS court,” but a more accurate name is “child welfare court.”
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00JuvenileJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJuvenileJustice2023-04-03 11:15:372023-04-04 10:27:31The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?
A. We had a Council meeting on March 23, 2023. It was gloriously held over Zoom. The next (and final) meeting for this bar year is on May 18, 2023, in Cary.
Did you know that you can attend Council meetings remotely, thus eliminating travel? Well, now you know how easy it really can be to get involved.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2023-03-30 15:12:562023-03-30 15:14:12March 2023 Family Law Section Update
It’s been an excellent year for the Dispute Resolution Section. We awarded our inaugural Harmony Award to Deb Dilman of Southpark Family Law in Charlotte and the Peace Award to J. Randolph Ward. Section Chair Jim Cooley implemented meaningful task forces to foster innovation in the field. Finally, the Race & Equity Committee has launched a new “Try Someone New” campaign to promote the use of talented, diverse mediators across the state.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00DisputeResolutionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngDisputeResolution2023-03-30 09:05:102023-03-30 09:20:00Dispute Resolution in a Nutshell
The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?
Featured PostsThe Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law proceedings. Attorneys with the North Carolina Guardian ad Litem Program (NC GAL Program) represent children in child welfare proceedings in North Carolina district and appellate courts. This article is a short summary of the NC GAL Program, its purpose, duties, and role in that representation.
Guardian vs. Guardian ad Litem vs. NC GAL Program
A guardian of the person is one who generally has the duties of care, control, and custody of their ward. The term “guardian ad litem” comes from the latin phrase “ad litem” which means “for the purposes of the suit.” A guardian ad litem is usually an individual appointed to appear in a lawsuit on behalf of a minor party or incompetent person. While guardians ad litem may be appointed in a variety of civil and criminal proceedings in North Carolina,[1] the NC GAL Program is only appointed to represent children in abuse, neglect, or dependency (“AND”) proceedings, or termination of parental rights (TPR) proceedings under Subchapter I of the NC Juvenile Code. These cases are initiated when a county department of social services files a juvenile petition; they are sometimes referred to as “DSS court,” but a more accurate name is “child welfare court.”
Read more
Advice for Rising 2Ls and 3Ls as You Make Your Summer Plans
Young Lawyers DivisionLanding a Job After your 2L Year
You’ve finished your first year (yay!), and you’re knee-deep in your summer internship. While it’s important to continue focusing your efforts and energy on your summer internship, it’s equally important to keep in mind that you will most likely need to begin preparing for OCIs (on-campus interviews) in mid-to-late July. These OCIs are opportunities for the summer after your 2L year – and yes, the deadline really is that early. In order to ensure you’re prepared for applying and interviewing in July and August, you’ll want to spend the time updating your resume, LinkedIn, and cover letter. (Don’t forget to update your materials to include the current internship that you have). In addition, you’ll want to ensure that your interviewing skills are sharp and that you have conducted research on businesses and law firms that you’ll want to apply to. Going into your OCIs with a game plan is imperative, and you will thank yourself later when you’re not scrambling.
Read more
Federal Income Tax Update
Tax SectionI. Shareholders of Bankrupt S Corporation Failed to Abandon Their Stock; Yaguda v. Commissioner, TC Summary Opinion 2022-21.
Mr. and Mrs. Yaguda owned stock of EFI, Inc., an S Corporation. In 2008, a creditor forced EFI into involuntary bankruptcy. Later that year, EFI’s case was converted to a voluntary Chapter 11 bankruptcy proceeding. In addition, during 2008, Mr. Yaguda’s ownership interest in EFI was transferred to a receivership created by the California Superior Court as a result of criminal proceedings initiated by California against Mr. Yaguda.
During 2015, EFI began selling its assets to raise funds for payment to its creditors. EFI issued a Form K-1 for 2015 reporting Mr. and Mrs. Yaguda had over $97,000 of distributive pass-through income. However, when Mr. and Mrs. Yaguda filed their income tax return, they failed to include any pass-through amounts from EFI on the basis they did not derive any personal benefit from the business activities of EFI during the year, since all of the liquidating sales proceeds went to the payment of EFI’s creditors.
Read more
Taxation of Options to Purchase Property
Tax SectionA payment for an option to purchase property is not a taxable event to either party upon the grant of the option. See Virginia Iron Coal & Coke Co. v. Commissioner, 99 F.2d 919 (1938); Rev. Rul. 58-234; and Fed. Home Loan Mortg. Corp v. Commissioner, 125 T.C. 248 (2005). That is because it is unknown whether the option will ultimately be exercised. In general, as discussed in Virginia Iron Coal, the tax system generally operates on a yearly basis. However, in some circumstances, that is not possible, such as where an option payment is received in year 1 for an option to purchase property in year 2. It is unknown in year 1 whether the option will ultimately be exercised. Therefore, it is impossible to determine in year 1 how the payment should be treated. The transaction is treated as open until it is resolved.
Read more
Register Now for the Paralegal Division’s 2023 Annual Meeting
Paralegal DivisionBy the CPE Committee
Registration is now underway for the Paralegal Division’s 2023 Annual Meeting scheduled for Friday, May 5, 2023, at the North Carolina Bar Center, 8000 Weston Parkway, Cary, NC. This year’s theme is “Paralegal 101: Back to the Basics,” which will bring a variety of topics to help paralegals take their careers to the next level.
The Diversity and Inclusion Committee will host a reception on Thursday, May 4, 2023, from 5 to 7 p.m. Come join us for food, fun and music as we prepare for a Friday full of CPEs!
Read more
Employment and Regulation Are Not Mutually Exclusive
Administrative LawIs there a right to employment? Does Administrative Law prohibit an individual’s right to employment or only limit it in some circumstances?
The United States Constitution states in the preamble:
We, the People of the United States, in order to form a more perfect Union, establish Justice, insure domestic tranquility, provide for the common defense, promote the general Welfare, and secure the Blessings of Liberty to ourselves and or Prosperity, do ordain and establish the Constitution of the United States.
Read more
How to Promote a Positive View of Lawyers and the Legal Profession
Featured PostsWhy are lawyers often mocked and despised in the media, and what can we do about it? As professionals, we have spent years studying the law, and we have dedicated our lives and careers to this profession. So while we may take ourselves seriously, sometimes, it is a shock to walk into a courtroom or to face a group of people from the public who view us no differently from the proverbial “snake oil salesman” or as someone out only for ourselves and prepared to pull a fast one.
Admittedly, some members of our profession have broken the law, stretched the rules of ethics, or generally made themselves a nuisance. But we cannot allow these individual examples to define, or to continue to define, us or our profession. Is there anything we can do to raise the public perception of lawyers, defend our profession, and represent our clients effectively at the same time? Let’s consider three goals we can set this year to push back on these common negative impressions.
Read more
The North Carolina Guardian ad Litem Program – What Is It, and What Does It Do?
Juvenile Justice & Children's RightsThe Juvenile Justice and Children’s Rights Section of the NCBA includes attorneys and child advocates who are committed to excellence in the direct representation of North Carolina youth. Three of the most common areas of direct representation of children and juveniles in court are child welfare, juvenile delinquency, and family law proceedings. Attorneys with the North Carolina Guardian ad Litem Program (NC GAL Program) represent children in child welfare proceedings in North Carolina district and appellate courts. This article is a short summary of the NC GAL Program, its purpose, duties, and role in that representation.
Guardian vs. Guardian ad Litem vs. NC GAL Program
A guardian of the person is one who generally has the duties of care, control, and custody of their ward. The term “guardian ad litem” comes from the latin phrase “ad litem” which means “for the purposes of the suit.” A guardian ad litem is usually an individual appointed to appear in a lawsuit on behalf of a minor party or incompetent person. While guardians ad litem may be appointed in a variety of civil and criminal proceedings in North Carolina,[1] the NC GAL Program is only appointed to represent children in abuse, neglect, or dependency (“AND”) proceedings, or termination of parental rights (TPR) proceedings under Subchapter I of the NC Juvenile Code. These cases are initiated when a county department of social services files a juvenile petition; they are sometimes referred to as “DSS court,” but a more accurate name is “child welfare court.”
Read more
March 2023 Family Law Section Update
Family Law SectionA. We had a Council meeting on March 23, 2023. It was gloriously held over Zoom. The next (and final) meeting for this bar year is on May 18, 2023, in Cary.
Did you know that you can attend Council meetings remotely, thus eliminating travel? Well, now you know how easy it really can be to get involved.
B. Jill Jackson takes reign shortly as your next putative Chair. Listen to her interview with Shelby Benton, recipient of the John B. McMillan Distinguished Service Award, which can be found in the March 3, 2023, blog post.
Read more
Dispute Resolution in a Nutshell
Dispute Resolution SectionIt’s been an excellent year for the Dispute Resolution Section. We awarded our inaugural Harmony Award to Deb Dilman of Southpark Family Law in Charlotte and the Peace Award to J. Randolph Ward. Section Chair Jim Cooley implemented meaningful task forces to foster innovation in the field. Finally, the Race & Equity Committee has launched a new “Try Someone New” campaign to promote the use of talented, diverse mediators across the state.
Read more