In a time when the number of U.S. cell phones is bigger than the number of U.S. citizens, the Supreme Court took a major step towards defending the privacy of the millions of cell phone users in the United States. In Carpenter v. United States, a 5-to-4 decision on June 22, 2018, the Court ruled that a warrant is generally required to gain access to cell phone location data. The ruling goes a long way towards ensuring Americans’ Fourth Amendment rights, which protect individuals from unreasonable search and seizure.
Federal tax law has a longstanding history of providing tax deductions for alimony, or spousal maintenance – a trend that was recently broken by the Trump administration. For court decrees and alimony agreements entered into after December 31, 2018, alimony payments are no longer deductible. Divorce agreements entered into on or before December 31, 2018 remain unaffected. However, the new tax legislation does not specifically refer to prenuptial agreements, so how the law affects such agreements remains unclear; there has been some growing concern that the new tax code will confound existing prenuptial agreements.