Introduction

Navigating the complexities of federal tax laws can be challenging, especially for divorced or separated parents who share custody of their child. When custody is split 50/50, the question of who gets to claim the child on their federal taxes becomes particularly important. This article aims to provide a comprehensive guide on federal taxes with 50-50 custody, focusing on the specific considerations for parents in Texas. We will cover the relevant tax laws, the rules set by the Internal Revenue Service (IRS), and practical advice for resolving potential conflicts between parents.

Understanding Custody Arrangements

What is 50-50 Custody?

In a 50-50 custody arrangement, both parents share equal time and responsibility for their child. This means that the child spends an equal amount of time living with each parent and that both parents are equally involved in making important decisions about the child’s welfare.

Federal Tax Laws Pertaining to Child Custody

Key Terms and Definitions

Before diving into the specifics, it’s important to understand some key tax terms and definitions related to claiming a child as a dependent:

• Qualifying Child: To claim a child as a dependent, the child must meet certain criteria set by the IRS, including relationship, age, residency, and support tests.
• Custodial Parent: The custodial parent is the one with whom the child lives for a greater number of nights during the year.
• Non-Custodial Parent: The non-custodial parent is the one with whom the child lived for fewer nights.

IRS Rules for Claiming a Child

The IRS has specific rules for determining who can claim a child as a dependent in cases of divorced or separated parents. These rules are outlined in IRS Publication 501 and IRS Publication 504.

Custodial vs. Non-Custodial Parent

In general, the custodial parent has the right to claim the child as a dependent. This is because the custodial parent is presumed to provide the majority of the child’s support. However, there are exceptions to this rule:

• Form 8332: The custodial parent can release their claim to the dependency exemption by signing IRS Form 8332. This form allows the non-custodial parent to claim the child instead.

• Divorce Decree or Separation Agreement: If the divorce decree or separation agreement specifies which parent can claim the child, the IRS will generally honor this agreement.

Special Considerations for Texas Parents

Community Property State

Texas is a community property state, which means that most property acquired during the marriage is considered jointly owned by both spouses. However, when it comes to claiming a child as a dependent, the community property rules do not directly apply. Instead, the IRS rules take precedence.

Legal Agreements

In Texas, divorced or separated parents often have a legal agreement or court order that outlines custody and support arrangements. These agreements can also specify who gets to claim the child on their taxes. It is crucial for parents to follow these legal documents to avoid conflicts and potential legal issues.

Steps to Determine Who Claims the Child

• Review Legal Documents: The first step is to review any divorce decree, separation agreement, or custody agreement that addresses the issue of claiming the child on taxes. These documents can provide clear guidance on who has the right to claim the child.
• Calculate Nights Spent: If the legal documents do not specify, the next step is to calculate the number of nights the child spent with each parent. The parent with whom the child spent the most nights is generally considered the custodial parent.
• Consider Form 8332: If both parents agree, the custodial parent can sign Form 8332 to allow the non-custodial parent to claim the child. This can be beneficial in situations where the non-custodial parent can gain a greater tax benefit from the dependency exemption.

Benefits of Claiming a Child as a Dependent

Claiming a child as a dependent on federal taxes can provide several significant benefits:

• Dependency Exemption: Although the personal exemption has been suspended through 2025 under the Tax Cuts and Jobs Act, previously, it allowed for a reduction in taxable income for each dependent claimed.
• Child Tax Credit: The Child Tax Credit is worth up to $2,000 per qualifying child, with up to $1,400 being refundable if the credit exceeds the tax liability.
• Earned Income Tax Credit (EITC): The EITC is a refundable tax credit for low to moderate-income working individuals and families, which can be significantly higher when claiming a child.
• Head of Household Filing Status: The custodial parent might qualify for the more favorable Head of Household filing status, which provides a higher standard deduction and lower tax rates.

Avoiding Tax Disputes Upon Divorce

Proactive lawyers, like ours, can discuss several things with you before you file for divorce to ensure you are avoiding tax disputes before they come. This includes:

• Clearly Define Tax-Related Clauses in the Divorce Decree:
  • Dependency Exemptions: Clearly specify which parent will claim the child(ren) as dependents for tax purposes each year.
  • Head of Household Status: Outline which parent will be eligible to file as Head of Household.
  • Child Tax Credits: Assign the rights to claim child tax credits, including the Child Tax Credit and any applicable Additional Child Tax Credit.
  • Education Credits: Address who will claim education-related tax benefits, such as the American Opportunity Tax Credit or Lifetime Learning Credit.
• Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent):
  • Ensure the custodial parent completes and signs IRS Form 8332, releasing the claim to the dependency exemption to the non-custodial parent, if applicable. This form should be included with the non-custodial parent’s tax return.
• Address Child Support and Alimony:
  • Make clear distinctions between child support and alimony (spousal support), as child support is not tax-deductible or taxable, whereas alimony may have tax implications depending on when the divorce was finalized.
• Document Agreements Thoroughly:
  • Keep detailed records of all agreements and ensure they are included in the final divorce decree. This includes agreements on who will claim which tax benefits, and any alternations to these agreements.
• Coordinate with Tax Professionals:
  • Encourage both parties to work with tax professionals to understand the tax implications of their divorce agreement and to ensure they are compliant with tax laws.
  • Consider involving a Certified Public Accountant (CPA) or tax attorney in the divorce proceedings to provide specialized advice.
• Parenting Plan and Physical Custody:
  • • Ensure the parenting plan clearly outlines physical custody arrangements, as the IRS typically grants the dependency exemption to the custodial parent (the parent with whom the child spends more than half the year).
• Address Future Changes:
  • Include provisions for potential future changes in circumstances, such as changes in income, custody arrangements, or tax laws, and outline how these changes will be handled.
• Communication Between Parents:
  • Encourage open and clear communication between parents about tax issues to avoid misunderstandings and disputes.

Resolving Disputes Between Parents

Disagreements between parents about who gets to claim the child can arise, especially in a 50/50 custody arrangement. Here are some strategies to resolve such disputes:

• Negotiate and Compromise: Parents can negotiate and reach a compromise. For example, they can agree to alternate years in which each parent claims the child.
• Mediation: If parents cannot reach an agreement on their own, they may consider mediation. A neutral third party can help facilitate a resolution that is acceptable to both parents.
• Court Intervention: As a last resort, parents can seek a court order to resolve the dispute. The court will consider the best interests of the child and the specifics of the custody arrangement.

Claiming a child on federal taxes in a 50/50 custody arrangement in Texas requires careful consideration of IRS rules, legal agreements, and practical strategies for resolving potential disputes. By understanding the relevant laws and taking proactive steps, parents can navigate this complex issue and maximize the benefits of claiming a child as a dependent. If you find yourself in a situation where you are unsure or facing disagreements, seeking professional advice from a tax expert or family law attorney can provide clarity and ensure you are making informed decisions.

Frequently Asked Questions (FAQs)

1. Can both parents claim the child on their taxes if they have 50/50 custody?

No, only one parent can claim the child as a dependent on their federal tax return in any given year. The IRS rules and the terms of any legal agreement will determine which parent can make the claim.

2. What happens if both parents try to claim the child?

If both parents claim the child, the IRS will apply tie-breaker rules. Generally, the parent with whom the child lived for the greater number of nights during the year will be allowed to claim the child. If the child spent an equal number of nights with each parent, the parent with the higher adjusted gross income (AGI) will be allowed to claim the child.

3. Can parents alternate years for claiming the child?

Yes, parents can agree to alternate years for claiming the child as a dependent. This agreement should be documented in writing to avoid disputes and confusion.

4. How does Form 8332 work?

Form 8332 is used by the custodial parent to release their claim to the dependency exemption, allowing the non-custodial parent to claim the child. The form must be signed by the custodial parent and attached to the non-custodial parent’s tax return.

5. What is the Child Tax Credit, and how does it work?

The Child Tax Credit is a federal tax credit of up to $2,000 per qualifying child under the age of 17. Up to $1,400 of this credit can be refundable, meaning it can result in a refund if it exceeds the tax liability.

6. Can the custodial parent always claim the Head of Household filing status?

To qualify for the Head of Household filing status, the custodial parent must have paid more than half the cost of keeping up a home for the year and have a

qualifying child living with them for more than half the year. Simply having 50/50 custody does not automatically qualify a parent for this status.

7. How can parents avoid disputes over who claims the child?

Parents can avoid disputes by clearly outlining their agreement in legal documents, keeping detailed records, communicating regularly, and seeking mediation or court intervention if necessary.

Final Thoughts

Navigating the tax implications of a 50/50 custody arrangement requires a clear understanding of IRS rules, legal agreements, and practical strategies. By staying informed and proactive, parents can ensure they are making the best decisions for their family’s financial well-being. If in doubt, consulting a tax professional and family law attorney can provide the necessary guidance and support.

Is an Inheritance Community Property in Texas?

In the Lone Star State, property division during a divorce can be complex and often contentious, particularly when inheritance is involved. This comprehensive guide delves deep into what happens with an inheritance in divorce. According to Texas Family Code 3.001, an inheritance is a gift and is generally treated as separate property.

Understanding Separate vs. Marital Property in Texas

Texas, like several other states, follows the community property system. This system is based on the principle that property acquired during a marriage belongs equally to both spouses. However, this seemingly straightforward concept becomes more nuanced when we consider the various types of property that can be acquired before and during a marriage.

Community Property: The General Rule

In Texas, the default assumption is that all property acquired during a marriage is community property. This means that, regardless of which spouse earned the income or made the purchase, the property is considered to be owned equally by both parties. Examples of community property typically include:

• Salaries and wages earned during the marriage
• Real estate purchased with marital funds
• Businesses started or expanded during the marriage
• Retirement accounts and pensions accrued during the marriage
• Vehicles, furniture, and other personal property acquired during the marriage

The rationale behind this system is that marriage is viewed as an economic partnership, with both spouses contributing to the household in various ways, whether through income, homemaking, or child-rearing.

Separate Property: The Exceptions

While community property is the default, Texas law recognizes certain exceptions to this rule. Separate property is owned solely by one spouse and is not subject to division during a divorce. The Texas Family Code Section 3.001 outlines three primary categories of separate property:

• Property owned before marriage: Any assets that a spouse owned prior to entering into the marriage remain their separate property. This could include real estate, vehicles, investments, or personal belongings.
• Gifts and inheritances: Property acquired by one spouse during the marriage through gift, devise, or descent is considered separate property. This category includes inheritances, which we will explore in more detail later.
• Recovery for personal injuries: Any compensation received for personal injuries sustained by a spouse during the marriage is separate property, with one notable exception – recovery for loss of earning capacity during the marriage is considered community property.

Understanding these distinctions is crucial, as it forms the foundation for how inheritance is treated under Texas law.

Complexities of Inheritance in Divorce

Inheritance occupies a unique position in Texas property law. While it’s generally classified as separate property, various factors can complicate this classification, potentially transforming an inheritance into community property or creating situations where the lines between separate and community property become blurred.

The General Rule: Inheritance as Separate Property

Under Texas law, an inheritance received by one spouse, whether before or during the marriage, is typically classified as separate property. This means that if you receive an inheritance from a deceased relative, it should remain your sole property even in the event of a divorce.

The rationale behind this rule is that an inheritance is typically intended for a specific individual, not for the marital unit as a whole. It’s viewed as a personal gift from the deceased to the heir, separate from the economic partnership of marriage.

Exceptions and Complications

However, the classification of inheritance as separate property is not absolute. Several scenarios can arise that may alter this classification or create ambiguity:

Commingling of Assets

One of the most common ways an inheritance can lose its separate property status is through commingling. This occurs when inherited assets are mixed with community property in such a way that it becomes difficult or impossible to distinguish between the two.

• If you inherit $100,000 and deposit it into a joint bank account that also contains your and your spouse’s earnings, it may become challenging to prove which portion of the account balance is your separate property and which is community property. This is often referred to as “tracing” in legal terms.

Intent to Gift

If you receive an inheritance and then take actions that suggest an intent to gift part or all of it to your spouse, it may be considered a conversion to community property. For instance, if you use inherited funds to purchase a home and title it in both your and your spouse’s names, this could be interpreted as an intent to gift half of the property to your spouse.

Income from Separate Property

While an inheritance itself is separate property, any income generated from that inheritance during the marriage is typically considered community property. For example, if you inherit a rental property, the property itself remains your separate property, but the rental income earned during the marriage would be community property.

Appreciation of Separate Property

If separate property appreciates in value during the marriage due to the time, talent, or labor of either spouse (known as “active appreciation”), the increase in value may be considered community property. However, if the appreciation is due to market forces alone (passive appreciation), it remains separate property.

Use of Community Funds to Maintain Separate Property

If community funds are used to maintain or improve separate property, the community estate may have a claim for reimbursement. This doesn’t change the character of the property but can create a financial claim during property division.

Texas Family Code 3.001

The Texas Family Code Section 3.001 provides the legal foundation for defining separate property in the state.

The Texas Family Code Section 3.001 states:

“A spouse’s separate property consists of:
(1) the property owned or claimed by the spouse before marriage;
(2) the property acquired by the spouse during marriage by gift, devise, or descent; and
(3) the recovery for personal injuries sustained by the spouse during marriage, except any recovery for loss of earning capacity during marriage.”

Interpretation and Application

Let’s break down each component of this statute and how it applies to inheritance:

• Property owned before marriage: This provision doesn’t directly relate to inheritance but establishes the principle that property owned prior to marriage remains separate property. This could include inheritances received before marriage.
• Property acquired during marriage by gift, devise, or descent: This is the key provision for inheritances. “Devise” refers to property transferred through a will, while “descent” refers to property inherited through intestate succession (when someone dies without a will). Both are explicitly defined as separate property.
• Recovery for personal injuries: While not directly related to inheritance, this provision further illustrates the nuanced approach Texas law takes to separate property. It shows that even money received during marriage can be separate property under certain circumstances.

Separate Property Titled in Another Spouse’s Name

If you inherit property and then transfer the title to your spouse’s name or to both of your names, this could be seen as a gift to your spouse or to the community estate. This often happens with real estate, where an inherited property is retitled for estate planning or other purposes.

Inheritance Invested in a Jointly-Owned LLC

If you inherit assets and then invest them in a Limited Liability Company (LLC) that you own jointly with your spouse, the assets may be considered community property. This is because the LLC, as a separate legal entity, owns the assets, and the LLC itself is community property.

State Law and Its Impact

Texas laws can significantly impact how inheritance is classified, even beyond the basic separate property designation. Some key legal concepts to be aware of include:

• Inception of title rule: Texas follows the “inception of title” rule, which means that the character of property (separate or community) is determined at the time the property is acquired. For inheritances, this is typically the date of the testator’s death.
• Presumption of community property: In Texas, there’s a presumption that all property possessed by either spouse during the marriage is community property. The burden of proof is on the spouse claiming separate property to prove its separate character.
• Clear and convincing evidence standard: To overcome the community property presumption, a spouse must provide clear and convincing evidence that the property is separate. This is a higher standard than the usual “preponderance of the evidence” used in civil cases.

Re-Titling of Assets

Changing the title of inherited assets can affect their status. For example, if you inherit a house and later refinance it, adding your spouse to the deed, this could be seen as converting the property to community property.

Lack of Documentation or Agreements

Without clear documentation showing the separate nature of inherited property, it can be challenging to prove its status in a divorce proceeding. This is why maintaining good records is crucial.

Protecting Your Inheritance

Given the various ways an inheritance can potentially become community property, it’s essential to take proactive steps to protect your inherited assets.

Keep Inherited Assets Separate

The simplest way to protect an inheritance is to keep it entirely separate from community property. This means:

• Maintaining separate bank accounts for inherited funds
• Keeping inherited real estate in your name only
• Not using community funds to improve or maintain inherited property

Document Everything

Maintain detailed records of your inheritance, including:

• The will or trust document specifying your inheritance
• Bank statements showing the initial deposit of inherited funds
• Deeds or titles for inherited real estate or vehicles
• Appraisals of inherited property at the time of inheritance

Consider a Postnuptial Agreement

If you receive a significant inheritance during your marriage, consider creating a postnuptial agreement. This legal document can specify that the inheritance, and any appreciation or income from it, remains your separate property.

Be Cautious with Titles

Be very careful about how inherited property is titled. Avoid adding your spouse’s name to deeds or accounts containing inherited assets unless you intend to convert them to community property.

Seek Professional Advice

Given the complexities of Texas property law, it’s often wise to consult with a family law attorney or financial advisor when dealing with significant inheritances. They can help you structure your finances in a way that protects your inherited assets.

Legal Implications in Divorce

Understanding the legal implications of inheritance in a Texas divorce is crucial for protecting your assets and ensuring a fair division of property.

Is My Spouse Entitled to My Inheritance When We Get Divorced?

Generally speaking, if your inheritance has maintained its character as separate property, your spouse is not entitled to it in a divorce. However, this is subject to the caveats discussed earlier regarding commingling, intent to gift, and other factors that could change the property’s character.

Can My Inheritance Be Taken in Divorce?

While separate property is not subject to division in a Texas divorce, there are circumstances where your inheritance could be impacted:

• If it has been commingled with community property and can’t be clearly traced
• If you’ve used community funds to improve or maintain inherited property, your spouse may have a claim for reimbursement
• If the court determines that you intended to gift part of the inheritance to your spouse or the community estate

Burden of Proof

In Texas, there’s a presumption that all property owned by either spouse at the time of divorce is community property. The burden of proof is on the spouse claiming separate property to prove its character.

To meet this burden, you’ll need to provide clear and convincing evidence that the property is separate. This might include:

• Documentation of the inheritance (wills, trusts, transfer documents)
• Financial records showing the property remained separate
• Testimony from financial experts who can trace the separate property

How Intent Works With Inheritances

The intent of the inheriting spouse can play a significant role in determining whether an inheritance remains separate property. Texas courts will look at various factors to determine intent, including:

• How the property was titled
• How the property was used during the marriage
• Any statements or agreements made about the property
• How the property was treated in financial records and tax returns

It’s important to note that intent isn’t always explicitly stated. Courts may infer intent from actions and circumstances.

How Prenups and Postnups Affect Inheritances

Prenuptial and postnuptial agreements can be powerful tools for protecting inheritances in Texas. These agreements allow couples to specify how property will be characterized and divided in the event of a divorce, potentially overriding the default community property rules.

Prenuptial Agreements

A prenuptial agreement, created before marriage, can specify that any inheritances received during the marriage will remain separate property. It can also outline how income or appreciation from inherited property will be treated.

Postnuptial Agreements

If you receive an inheritance during your marriage, a postnuptial agreement can be used to clarify its status as separate property. This can be particularly useful if you’ve already commingled the inheritance with community property and want to clearly delineate it.

Conclusion

Navigating the complexities of inheritance and property division in a Texas divorce requires a thorough understanding of state laws, careful record-keeping, and often, professional legal advice. While inheritances are generally considered separate property, various factors can complicate this classification. If you’re going through a divorce in Tarrant County, give us a call. We’re here to help.

The Fourth of July is a patriotic holiday celebrating the independence of the United States. It’s a time for Americans to come together with family and friends to enjoy parades, cookouts, fireworks, and other festivities. While it’s a time to commemorate America’s freedom, inevitably, plenty of Texans will jeopardize their own and wind up behind bars.

Here’s a look at common Fourth of July crimes in Texas and the potential legal consequences for those accused.

1. Driving While Intoxicated

Unfortunately, drunk driving is a common occurrence during the Fourth of July holiday. As a result, law enforcement officers are on high alert for impaired drivers.

In Texas, it’s illegal for a person to operate a vehicle while impaired, either due to alcohol, drugs, or any substance that affects their ability to drive safely. Texas law defines intoxication as having a blood alcohol concentration (BAC) of 0.08 or not having the normal use of mental or physical faculties due to the introduction of a substance into the body.

For first-time offenders, Driving While Intoxicated (DWI) is punishable by up to 180 days in jail and a maximum $2000 fine. The stakes are higher if the impaired driver has a prior, has a child in the car, or if someone is hurt or killed.

DWI Punishments in Texas

In addition to fines and jail time, DWI convictions in Texas may also come with other consequences, such as driver’s license suspension, mandatory attendance at alcohol education programs, installation of an Ignition Interlock Device (IID), etc.

2. Fireworks Violations

In Texas, fireworks are a popular way to celebrate Independence Day. However, not all fireworks are legal in the state, and there are laws and regulations surrounding the use of fireworks. Here’s a look at common fireworks violations:

• Shooting Fireworks within City Limits: Many Texas cities, including Fort Worth, have ordinances prohibiting the manufacture, storage, sale, handling or use of fireworks within incorporated city limits. Violating city firework ordinances can result in hefty fines. For example:
  • In Fort Worth, possessing fireworks within city limits is punishable by a fine of up to $2,000.
  • In Houston, fines for possessing or using fireworks within city limits range from $500 to $2,000 for each individual firework.
  • In Lubbock, violators could face a fine of up to $1,000 for possessing or shooting fireworks within city limits.
  • In Denton County, violation of fireworks rules may result in a fine of up to $500 per occurrence.
• Improper Use or Location of Fireworks:  In Texas, it’s illegal to explode or ignite fireworks:
  •  within 600 feet of churches, hospitals, schools, or licensed childcare centers without written authorization;
  • within 100 feet of places storing flammable liquids or gases;
  • within 100 feet of fireworks storage or sales locations; or
  • from a motor vehicle.

Violations can result in a Class C misdemeanor and a fine of up to $500 per occurrence.

• Possessing Illegal Fireworks: In Texas, it is illegal to possess the following types of fireworks:
  • Sky rockets or “bottle rockets” with:
    • A total propellant charge of less than four grams
    • A casing size of less than five-eighths of an inch for the outside diameter and less than 3-1/2 inches in length
    • An overall length, including stick, of less than 15 inches
•  Pop rockets with:
  
  • A propellant casing length of less than five inches
  • An exterior diameter of less than three-fourths of an inch
  • An overall total rocket length of less than 26 inches

• Any fireworks that fly more than 20 feet into the air or explode, including firecrackers and Roman candles
• Any fireworks determined not acceptable by the United States Consumer Product Safety Commission

Possession of an illegal firework is generally a Class C misdemeanor, punishable by up to $500. It’s important to note that, while these fireworks are illegal at the state level, many cities and counties have even stricter regulations.

• Selling or Using Fireworks Without a Permit: In certain areas, a permit may be required to sell or set off fireworks in Texas. A fireworks licensing violation is a Class B misdemeanor, punishable by up to six months in jail and a maximum $2,00 fine. It is important to check with local ordinances and obtain the necessary permits before selling or using fireworks.

3. Illegally Discharging a Firearm

Texans love their guns, and it’s not uncommon for people to fire off a few rounds in celebration during the Fourth of July. But in the Lone Star State, it’s illegal to discharge a firearm in the city limits – no matter what day.

Under Texas Penal Code 42.12, it is illegal to recklessly discharge a firearm “inside the corporate limits of a municipality having a population of 100,000 or more.” Discharging a firearm in certain municipalities is a Class A misdemeanor, punishable by up to one year in jail and a $4,000 fine.

If someone is accidentally struck by a bullet from the celebratory gunfire, the crime is much more serious. It can be charged as felony deadly conduct, which is punishable by 2 to 10 years in prison and a maximum $10,000 fine.

4. Assault – One of the Most Common Fourth of July Crimes

Assault charges can also spike during Fourth of July celebrations due to the combination of alcohol consumption and large gatherings. Disputes that might normally be resolved peacefully can escalate into physical altercations, leading to assault charges.

Assault is defined under Texas Penal Code 22.01, as intentionally, knowingly, or recklessly causing bodily injury to another person, threatening someone with imminent bodily injury, or making offensive physical contact without the consent of the other person. Depending on the severity of the assault and any previous criminal history, it can be charged as a misdemeanor or felony.

During Fourth of July celebrations, law enforcement officers will be out in full force. It’s important to remain calm and avoid physical altercations during celebrations to prevent potential assault charges.

Arrested During the Fourth of July Holiday?

If you or a loved one was arrested over the Fourth of July Holiday in Fort Worth, Dallas, Southlake or the surrounding areas, it is important to contact an experienced criminal defense attorney as soon as possible. We can help.

Whether you are facing a DWI or a serious felony offense, our team comprises experienced criminal defense attorneys with a proven record of success. Don’t let one mistake jeopardize your freedom and future. Call 817-203-2220 for a free consultation with a seasoned defense attorney.

Supreme Court Decision on Trump: Presidential Immunity and Its Implications

On July 1, 2024, the Supreme Court issued its decision in Trump v. United States addressing former President Donald Trump’s claim of presidential immunity. The case has been closely watched due to its potential impact on the accountability of former presidents for actions taken while in office.

Background of the Case

The central issue in this case was whether a former president could claim absolute immunity from criminal prosecution for actions taken during their presidency. Trump argued that his efforts to contest the 2020 election results were part of his official duties and therefore protected by presidential immunity. Special Counsel Jack Smith countered that only sitting presidents enjoy such immunity, and that extending this protection would effectively allow former presidents to evade accountability for criminal conduct.

Supreme Court’s Ruling

The ruling makes a distinction between the official actions of a president, which have immunity, and the unofficial acts of a president. In a 6 to 3 decision dividing along partisan lines, the justices said that Mr. Trump is immune from prosecution for official acts taken during his presidency but that there was a crucial distinction between official and private conduct.

Chief Justice John G. Roberts Jr. wrote for the majority, stating that broad immunity for official conduct is needed to protect “an energetic, independent executive.”

We conclude that under our constitutional structure of separated powers, the nature of Presidential power requires that a former President have some immunity from criminal prosecution for official acts during his tenure in office. At least with respect to the President’s exercise of his core constitutional powers, this immunity must be absolute. As for his remaining official actions, he is also entitled to immunity. At the current stage of proceedings in this case, however, we need not and do not decide whether that immunity must be absolute, or instead whether a presumptive immunity is sufficient.

However, Roberts added, the president “enjoys no immunity for his unofficial acts, and not everything the President does is official. The President is not above the law.” Roberts’s majority opinion was joined by all three justices nominated by Trump, in addition to Justices Clarence Thomas and Samuel A. Alito Jr.

Taking into account these competing considerations, we conclude that the separation of powers principles explicated in our precedent necessitate at least a presumptive immunity from criminal prosecution for a President’s acts within the outer perimeter of his official responsibility.

The Majority Decision in Trump v. United States

The majority ruled that former presidents have immunity from criminal prosecution for official acts taken while in office. Specifically:

• Presidents have absolute immunity for actions within their “core constitutional powers.”
• For other official acts, presidents have at least “presumptive immunity” from prosecution.
• There is no immunity for unofficial acts.

The President enjoys no immunity for his unofficial acts, and not everything the President does is official. The President is not above the law. But under our system of separated powers, the President may not be prosecuted for exercising his core constitutional powers, and he is entitled to at least presumptive immunity from prosecution for his official acts.

Types of Presidential Immunity

The Dissent in Trump v. United States

Justice Sotomayor’s dissent (joined by Justices Kagan and Jackson) argued:

1. The majority’s ruling has no basis in constitutional text, history or precedent.
2. It effectively places the president above the law for official acts.
3. It will have disastrous consequences for democracy and the rule of law.

Today’s decision to grant former Presidents criminal immunity reshapes the institution of the Presidency. It makes a mockery of the principle, foundational to our Constitution and system of Government, that no man is above the law.

Justice Sonia Sotomayor, joined by her liberal colleagues, Justices Elena Kagan and Ketanji Brown Jackson, wrote that the decision was gravely misguided, declaring that their colleagues had made the president into “a king above the law.”

This new official-acts immunity now ‘lies about like a loaded weapon’ for any president that wishes to place his own interests, his own political survival, or his own financial gain, above the interests of the nation.

Justice Jackson’s separate dissent emphasized:

1. The majority created a new “Presidential accountability model” that exempts presidents from generally applicable criminal laws.
2. This shifts power to the judiciary to decide when laws apply to presidents.
3. It undermines deterrence and invites abuse of power.

The Court has now declared for the first time in history that the most powerful official in the United States can (under circumstances yet to be fully determined) become a law unto himself.

Both dissents strongly disagreed with the majority’s reasoning and warned of grave consequences for the rule of law and separation of powers.

Implications and Future Considerations

The case now returns to the lower court, which will decide whether the actions Mr. Trump took were in an official or private capacity. The Supreme Court’s decision upends the case against Donald J. Trump over his attempts to subvert his 2020 election loss.

What’s Next for Trump?

The ruling will affect whether Trump faces a federal trial this year on four felony counts brought by special counsel Jack Smith, including conspiracy to defraud the U.S. and obstruction of an official proceeding.

As the case returns to the lower courts, the nation will continue to watch closely to see how this precedent shapes the future of presidential immunity and accountability.

Trump v. United States Opinion

DWI Lessons Learned from the Justin Timberlake Arrest

On June 18, 2024, *NSYNC alum Justin Timberlake was arrested in the Hamptons for driving while intoxicated (DWI). There are a number of lessons that can be learned from Timberlake’s arrest.  In this article, we’ll cover them so you’ll hopefully you’ll be better prepared if you are stopped on suspicion of driving while intoxicated.

Timberlake’s DWI Arrest

Timberlake was driving his 2025 BMW X7 when he failed to stop at a stop sign at the corner of Madison Street and Jermain Avenue in Sag Harbor, New York. He also swerved twice into the opposite lane of traffic. The police stopped Timberlake at 12:37 AM.

Timberlake admitted to coming from the American Hotel where he had one drink. He said he was following friends home.

The police reported he couldn’t focus while the police were speaking to him or while he was searching for his registration. They noted other signs of intoxication: Timberlake had bloodshot and glassy eyes, a strong odor of alcohol on his breath, slow speech, and unsteady movements. They also reported he did poorly on the field sobriety tests and refused to take a breath test – three times in 40 minutes.

Following his arrest, Timberlake was processed and held overnight before being arraigned and released without bail the next morning. Timberlake was officially charged with one count of DWI and cited for failing to stop at a stop sign and failing to stay in his lane. Timberlake is scheduled to appear in court again on July 26, 2024.

Can You Be Arrested After Having Just One Drink?

Timberlake says he only had one drink. There’s a lot to break down in that statement.

First, the most common answers to whether or not someone has been drinking include:

1. “Just a bit.”
2. “A little”
3. “A couple of drinks”
4. “Just one.”

It may have been one drink, it may not have been. The bartender at the American Hotel backs him up. Others report Timberlake was “wasted” before he left the restaurant.

Lesson 1: Don’t admit anything.

In most cases, the police will know little more than what the driver tells them. However, officers can do the work required to get more information. We’ve had cases where officers tracked down all the drinks and all the places a driver was at, but that type of investigative work would be unusual for a misdemeanor.

Lesson 2: Don’t assume one drink is one drink.

Timberlake mentioned to police that he had consumed a Vesper martini before his arrest for DWI. The Vesper martini, popularized by the James Bond novels, is a potent cocktail made from Lillet Blanc, Tanqueray gin, and Grey Goose vodka, shaken over ice served with a thick twist of lemon rind. In other words, this particular drink is made from all alcohol, without any non-alcoholic mixer.

According to The Daily Beast, the Vesper contains 4 ounces of liquor.

A standard-size drink is 1.5 fl oz of distilled spirit. So, one Vesper, made to the original recipe, would be about 2.5 standard drinks.

Lesson 3: Don’t assume one drink can’t get you over the legal limit.

Timberlake has reportedly weighed between 170 and 197 lbs in recent years. If he consumed the martini on an empty stomach, he could easily be over the legal limit in under an hour and probably remain there for about an hour before dropping below the legal limit. The absorption rate of alcohol varies from person to person and is based on several other factors, including what you have in your stomach. Elimination rates of alcohol are relatively constant for a particular person. In other words, what you have in your stomach doesn’t affect how quickly the alcohol absorbed into your cells is eliminated.

Lesson 4: Refuse to give a specimen voluntarily.

Reports also say that Timberlake refused to give a specimen of his breath on at least three occasions. This was absolutely the correct thing to do. If you provide a breath specimen, you are doing so voluntarily. In many jurisdictions, if the officer believes he has probable cause that a person was driving while intoxicated.

In New York State, officers can obtain a warrant for a blood test during a routine DWI stop under certain circumstances. New York, like many states, has an implied consent law. This means that by driving on New York roads, drivers implicitly agree to chemical tests of breath, blood, urine, or saliva to determine alcohol or drug content if arrested for DWI. If a driver refuses a breathalyzer test, officers may seek a warrant for a blood test.

Timberlake refused three times over the course of about 40 minutes to take a chemical test of his blood alcohol content.

According to the complaint, Timberlake said, “No, I’m not doing a chemical test.” The singer reiterated twice, “I refuse.”

It is unclear whether officers obtained a warrant for Timberlake’s blood. There has been no reporting about a possible blood draw warrant or transport to have the blood draw administered.

If the officer gets a warrant to draw your blood, your attorney may still be able to keep the specimen out if there is a problem with the warrant.

Lesson 5: The odor of alcohol tells an incomplete story

Officers claim all the typical signs of intoxication: he smelled like alcohol, had slow speech, and had unsteady movements. It is virtually impossible to read a DWI report without seeing the officer has checked all of these boxes. The reality is the odor of alcohol tells you nothing about how much a person had to drink. Alcohol smells like alcohol. Whether you have a sip or 10 drinks, the strength of the odor of alcohol has nothing to do with how much the person drank. Similarly, whether a person’s speech or movements at 12:30 in the morning or not is subjective. So, while these are commonly listed factors in DWI reports, not much can be read into this.

Lesson 6: Limit your interaction with the police to only the necessary statements.

Identify yourself when asked and then decline to answer other questions or do field sobriety tests.

Lesson 7: The less you say about what happened, the better.

There have been numerous reports of Timberlake seemingly making jokes about his arrest. The reality is the difference between a DWI and intoxication manslaughter is just the grace of God. It is generally not a good idea to joke about a bad decision with criminal consequences. It’s important to understand that, what you say and how you act after your arrest, will impact the outcome of your case – especially if you’re a public figure.

You may think, well, most of us aren’t in the public spotlight, so this doesn’t apply to us. You’d be wrong. On too many occasions, bond officers and courts have gotten calls from people unrelated to the case but thought the court should be aware of a statement or behavior while a person is on bond. It’s even worse when they have proof – whether they took a video or, worse, captured something from your own social media.

Let your actions be what people focus on. Whether you are guilty or not, it makes sense to get ahead of this. Take self-help classes, volunteer in a meaningful way, and if you have to make a statement, make one that addresses the seriousness of both the charge, but how much worse it could have been.

What Will Happen at the Next Court Hearing?

The next court appearance will be on July 26, 2024. This will be a virtual appearance, and Timberlake will not appear in person. It is also going to be a non-substantive setting. In other words, the judge will ensure the defense has received any requested materials – which should be all the discovery on the case. Prosecutors may confer with defense counsel and make an initial offer.

Lesson 8: Be prepared for your DWI case to take time to be resolved.

It’s rare for cases to get resolved at the initial court settings. Witnesses also generally do not appear at these types of settings. Most DWI cases will not get resolved for the better part of a year.