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The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review

Michigan Law Review

This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I outlines the evolution of the sham doctrine from its exposition in Gregory v. Helvering through its expression in two different tests for commercial transactions. Section II then studies the relationship between state divorce law and the marital status provisions of the Internal Revenue Code to demonstrate the clear congressional preference for incorporating state law by reference rather than creating an independent federal law of marriage. It also examines the history of the 1969 Tax Reform Act in a vain effort to discern a congressional desire …

Divorce Planning In Antenuptial Agreements: Toward A New Objectivity, Peter N. Swisher

Law Faculty Publications

Within the past fifty years, there have been numerous articles written about the validity and enforceability of antenuptial agreements. Such agreements are generally favored by the law when prospective spouses privately contract to vary, limit, or relinquish certain rights which they would otherwise acquire in each other's property or in each other's estate by reason of their impending marriage. Traditionally, this antenuptial agreement is typically made by older people who are about to be remarried, and who have acquired considerable property from a prior marriage that they wish to control.

However, unless the antenuptial agreement provisions fall squarely within this …

Joint Custody, Carolyn S. Bratt

Law Faculty Scholarly Articles

Shared custody has traditionally been looked upon with disfavor by the courts. Similarly, some professionals in the field of child development oppose the concept of shared custody. There are, however, several advantages to shared custody. The legal system benefits, as judges escape the unenviable task of playing Solomon. The child benefits because both parents continue to have a voice in the child’s upbringing, and the child continues to enjoy the love, advice, and companionship of both parents. In addition, because both parents share the responsibility of child raising, neither is faced with the loss of self-esteem which results from being …