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Full-Text Articles in Law
Alimony Treatment For A Single Payment, Douglas A. Kahn
Alimony Treatment For A Single Payment, Douglas A. Kahn
Articles
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 Congress adopted the antecedent to section 71. Although an alimony recipient must recognize gross income, section 215 provides the payer with a nonitemized deduction for the payment. Therefore, the alimony tax provisions provide a congressionally approved income-splitting arrangement which can benefit the parties by shifting income from a high-bracket taxpayer to one in a lower tax bracket. The parties can divide the resulting savings between them by altering the amount paid to the former spouse.
Lesbian Divorce: A Commentary On The Legal Issues, David L. Chambers
Lesbian Divorce: A Commentary On The Legal Issues, David L. Chambers
Articles
Lesbian couples who break up will find themselves in an awkward position under the law for two separable but related reasons. The first is that, because they were unmarried, they are subjected by the law to much the same uneven and ambivalent treatment to which unmarried heterosexual couples are subjected. The second, of course, is that they are gay or lesbian and thus regarded with special disfavor even in some states that have become more tolerant of unmarried heterosexual relationships. As a law teacher who is gay and who writes about family law issues relating to gay men and lesbians, …
Rethinking Alimony: Marital Decisions And Moral Discourse, Carl E. Schneider
Rethinking Alimony: Marital Decisions And Moral Discourse, Carl E. Schneider
Articles
The riddle of alimony is why one former spouse should have to support the other when no-fault divorce seems to establish the principle that marriage need not be for life and when governmental regulation of intimate relationships is conventionally condemned. Perhaps the most intelligent and probing recent attempt to solve that riddle is Ira Ellman's The Theory of Alimony. In this article, I have two purposes. The first is to ask some questions about Professor Ellman's admirable inquiry into this intricate and intractable problem. These questions are not intended to disprove "the theory." Professor Ellman has, at the least, identified …
Divorce Problems In The Conflict Of Laws, Herbert F. Goodrich
Divorce Problems In The Conflict Of Laws, Herbert F. Goodrich
Articles
Divorce may be considered as the termination of the legal relationship between husband and wife by an act of the law. With the purely local aspect of legal questions regarding divorce, Conflict of Laws is not concerned. If a husband and wife are married and have their home in one state, legal questions concerning their divorce are local matters only. These will include the grounds for divorce, the particular court in which the action is brought, the procedure to be followed from commencement to termination of the action. In such a case it is only when some question concerning the …
Provability In Bankruptcy Of Claims Arising Out Of Alimony Decrees Or Separation Agreements Between Husband And Wife, Ralph W. Aigler
Provability In Bankruptcy Of Claims Arising Out Of Alimony Decrees Or Separation Agreements Between Husband And Wife, Ralph W. Aigler
Articles
It was not until the decisions in Audubon v. Shufeldt, 181 U. S. 575, and Wetmore v. Markoe; 196 U. S. 68, that it was authoritatively determined in this country that alimony, whether in arrears at the time of filing petition, or payable in the future, was not provable in bankruptcy.