The Indiana Court of Appeals recently issued an opinion in a post-dissolution divorce case concerning the trial court’s post-dissolution decree that the husband’s pre-petition “529 accounts,” which are tax-advantaged college savings accounts authorized by 26 U.S.C. § 529, be combined with the wife’s separate “529 accounts” into a single, jointly […]
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Judicial Estoppel Used To Prevent A Potential Shareholder From Claiming An Ownership Interest in a Corporation
The Indiana Court of Appeals issued an opinion on Tuesday applying the legal doctrine of judicial estoppel to prevent a defendant from litigating the issue of his claimed ownership in a multi-million-dollar construction company because he failed to list his claimed ownership as an asset in his previously executed divorce […]