Renato J. Maldini v. Helen G. Maldini
168 N.H. 191
| N.H. | 2015Background
- Renato and Helen Maldini married in 1985 and divorced following proceedings that began in 2007.
- During divorce mediation the parties executed a signed "side agreement" (Oct. 6, 2008) allocating responsibility for any as-yet-unassessed joint personal income tax liabilities; it stated liabilities for joint returns would be shared equally except that Helen would not be responsible for liabilities resulting from audits of returns Renato filed after Jan. 1, 2008.
- The parties did not disclose the side agreement to the family division at the time of the divorce, so the family court did not consider it in the marital estate division.
- After the divorce Renato was audited, assessed over $900,000 in federal tax liability, prosecuted, and convicted of tax evasion. He then sued Helen in superior court seeking her share under the side agreement (and alternatively unjust enrichment).
- The superior court granted summary judgment to Helen, holding Renato responsible for the full tax debt; Renato appealed, and the Supreme Court sua sponte addressed whether the superior court had subject matter jurisdiction to decide the dispute.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the superior court had subject matter jurisdiction to interpret/enforce the side agreement | Maldini: the agreement allocates marital tax debt and thus falls within family division's subject matter (or at least is proper for adjudication) | Helen: family division lacks jurisdiction over speculative/potential tax liabilities; superior court proper | The side agreement concerns marital debt within family division's exclusive jurisdiction; superior court lacked jurisdiction and case must be dismissed |
| Whether unpaid, as-yet-unassessed joint tax liability is marital debt subject to family division | Maldini: allocation of joint tax liability is marital in nature | Helen: liability was speculative/potential at divorce so outside family division | Court: unpaid joint tax liability arising from returns filed while married falls within marital debt the family division may consider |
| Applicability of Telgener precedent to bar family division jurisdiction over potential tax liability | Maldini: side agreement likely places matter within family division | Helen: Telgener limits family division jurisdiction for speculative tax issues | Court: Telgener dealt with legal error, not jurisdiction; it does not bar family division jurisdiction here |
| Whether superior court should decide merits of side agreement | Maldini: agreement language supports his theory; factual disputes exist | Helen: plain language makes Renato liable; merits for superior court to decide | Court: declined to reach merits because superior court lacked jurisdiction; vacated summary judgment and remanded with directions to dismiss |
Key Cases Cited
- Muller & Muller, 164 N.H. 512 (2013) (discusses family division's limited, statutory jurisdiction and review standard)
- Daine v. Daine, 157 N.H. 426 (2008) (subject matter jurisdiction may be raised at any time; family division's continuing jurisdiction over divorce-related matters)
- Telgener & Telgener, 148 N.H. 190 (2002) (addressed treatment of potential tax consequences in divorce proceedings; court distinguished jurisdictional question)
- Costa & Costa, 156 N.H. 323 (2007) (family division may divide debts and complex assets as part of marital estate)
- Sculley & Sculley, 153 N.H. 178 (2006) (where jurisdiction is exclusively conferred, other tribunals may not exercise it)
- Thayer & Thayer, 146 N.H. 342 (2001) (family division can treat refinancing loans and credit card obligations as family debt subject to distribution)
- Bourdon v. Bourdon, 119 N.H. 518 (1979) (courts can apportion liability for joint debts between divorcing parties)