Law Commons^™

Criminal Law As Family Law, Andrea L. Dennis

Scholarly Works

The criminal justice system has expanded dramatically over the last several decades, extending its reach into family life. This expansion has disproportionately and negatively impacted Black communities and social networks, including Black families. Despite these pervasive shifts, legal scholars have virtually ignored the intersection of criminal, family, and racial justice. This Article explores the gap in literature in two respects. First, the Article weaves together criminal law, family law, and racial justice by cataloging ways in which the modern criminal justice state regulates family life, particularly for Black families. Second, the Article examines the depth of criminal justice interference in …

Taxing Compensatory Stock Rights Transferred In Divorce, Gregg Polsky, Kathleen Delaney Thomas

Scholarly Works

Stock-based compensation has become increasingly prevalent in recent years. As a result, many high net worth divorces now result in the transfer of compensatory stock rights from the employee spouse to the nonemployee spouse as part of the marital settlement. Despite this growing trend, the tax consequences of these transfers have not yet been explored fully. This Article endeavors to fill this void and explain both the planning opportunities and potential pitfalls in transferring compensatory stock rights in divorce. These transfers can shift ordinary income from a high-bracket spouse to a lower-bracket spouse, creating a tax surplus that enlarges the …

Accounting For Time: A Relative-Interest Approach To The Division Of Equity In Hybrid-Property Homes Upon Divorce, Lisa Milot

Scholarly Works

Even in these troubling economic times, homes are the most valuable asset many Americans own. In many instances, these homes were purchased prior to marriage, with later mortgage payments made after the homebuyer married. On divorce, courts must divide the value of such a “hybrid-property” home into “separate” and “marital” shares prior to distributing it between the divorcing spouses.

Many courts have developed formulas for this purpose, with a goal of providing a “proportionate and fair return” on both the separate and marital investments in the home. Each of the formulas, though, ignores the timing of the investments, both in …