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The Juvenile Court And Emotional Neglect Of Children, James B. Stoetzer
The Juvenile Court And Emotional Neglect Of Children, James B. Stoetzer
University of Michigan Journal of Law Reform
A primary function of the Juvenile Court is to assist in the protection of children from abuse and neglect. Juvenile court acts, child abuse reporting statutes, and child protective services legislation have incorporated provisions dealing with physical abuse and physical neglect of children. Such legislation enables state intervention into family life for the protection of children exposed to harmful environments. Statutory definitions of abuse and neglect provide a basis on which the community, frequently through the juvenile court, may pass judgment on the existence of child neglect and offer services or coerce family members to accept them. A few states, …
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson
Articles
The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …