Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Acute mental illness (1)
- Advanced directive (1)
- Affordable Care Act (1)
- Bank account forms (1)
- Beneficiary (1)
-
- Capacity (1)
- Civil unions (1)
- Decedent (1)
- Decision-making capacity (1)
- Defense of Marriage Act (1)
- Deposit account (1)
- Domestic partnerships (1)
- Enumerated powers (1)
- Equal Protection Clause (1)
- Fee-for-service recovery audit contractor program (1)
- Filing jointly (1)
- Improvement and modernization act (1)
- Individual mandate (1)
- Informed consent (1)
- Internal Revenue Code (1)
- Joint account (1)
- Limited powers (1)
- Medicaid (1)
- Medicare (1)
- Observational (1)
- Pretext doctrine (1)
- Probate (1)
- Recovery audit program (1)
- Ulysses agreements (1)
- Uniform Probate Code (1)
Articles 1 - 5 of 5
Full-Text Articles in Law
Taxation Without Limitation: The Prohibited Pretext Doctrine V. The Sebelius Theory, Brett W. Hastings
Taxation Without Limitation: The Prohibited Pretext Doctrine V. The Sebelius Theory, Brett W. Hastings
Marquette Elder's Advisor
The Article posits that the Supreme Court erred in its ruling regarding the Affordable Care Act by overlooking a well-established constitutional principle, dubbed the Prohibited Pretext Doctrine. This doctrine, which prohibits the exercise of a prohibited power through the pretextual use of a power granted, faded from memory due to the post- Lochner era expansion of the Commerce Clause. Nevertheless, the doctrine remains valid law. In overlooking the Prohibited Pretext Doctrine, the Supreme Court established a new and contradictory doctrine, labeled the “Sebelius Theory.” The Sebelius Theory turns the Prohibited Pretext Doctrine on its head by explicitly allowing the government …
Survivorship Rights In Joint Bank Accounts: A Misbegotten Presumption Of Intent, Gregory Eddington
Survivorship Rights In Joint Bank Accounts: A Misbegotten Presumption Of Intent, Gregory Eddington
Marquette Elder's Advisor
The Article addresses the frequently litigated issue of the ownership of joint bank accounts that elderly people may have opened to protect against incapacity or to avoid FDIC insurance limits on single accounts. Despite the strong possibility of these non-donative motives, most states—by statute or court decision—award the accounts to the surviving co-tenants instead of the depositors’ heirs or will beneficiaries. This occurs even when the account contract did not contain language of survivorship and even when there is no evidence that the depositor was offered a contract that would have allowed him or her to choose an agency arrangement. …
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World, Shane R. Martins
Consistency Is Key: To Preserve Legislative Intent The Irs Must Afford Legal Recognition To Non-Marital Relationships In A Post-Doma World, Shane R. Martins
Marquette Elder's Advisor
Although the Supreme Court’s recent ruling in Windsor v. US allows for federal recognition of same-sex marriages, the Internal Revenue Service will only grant spousal recognition to couples residing in states that term same-sex unions as marriages. Consequently, spousal treatment will not be extended to non-marital relationships, even in states that treat their Civil Unions and Domestic Partnerships as “marital equivalents.” Given that spousal recognition for federal tax purposes was intended to ensure geographic uniformity and horizontal equity, the IRS must grant spousal recognition to couples who are in relationships that their respective state identifies as a “marital equivalent”.
Observing Observational Status -- Auditors And Inequities
Observing Observational Status -- Auditors And Inequities
Marquette Elder's Advisor
No abstract provided.
Bring Ulysses To Florida: Proposed Legislative Relief For Mental Health Patients
Bring Ulysses To Florida: Proposed Legislative Relief For Mental Health Patients
Marquette Elder's Advisor
None