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T – Maryland Family Law Dictionary

TAINTING/COMINGLING – 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 PROTECTIVE 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.

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.

Geoffrey S. Platnick
Shareholder – Family Law Attorney

Shulman, Rogers, Gandal, Pordy & Ecker, P.A.
12505 Park Potomac Avenue, 6th Floor
Potomac, Maryland 20854

gplatnick@shulmanrogers.com
T 301.231.0927 | F 301.230.2891

www.shulmanrogers.com

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