Law Commons^™

Filing Status And Today's Families, Erik Baines

Law Student Publications

Section I of this comment considers the early income tax code, its focus on individual filing, and how early decisions of the Supreme Court of the United States led Congress to adopt optional joint filing for married couples. Section II analyzes the joint return, tax norms, and arguments of proponents and opponents of the joint return. Section III analyzes structural issues raised by a return to an individual filing system, as well as why an individual filing system is superior to a joint filing system given the changes in American society. It also discusses a proposal to resolve an inequity …

Virtual Adultery: No Physical Harm, No Foul?, Kathryn Pfeiffer

Law Student Publications

New forms of social media and virtual communication are changing the ways in which we meet new people and develop meaningful relationships. In today's world, you can skype a long-distance significant other or join an Internet chat room to find others who share a similar interest. While, in many ways, the Internet has facilitated our ability to interact with others unencumbered by geographical location or time zone, its unfettered reach has proved to be problematic for one relationship in particular-the marital unit. Studies show that more marriages are ending because of "virtual infidelity," the term used to describe nonphysical behavior …

Is The Family A Federal Question?, Meredith Johnson Harbach

Law Faculty Publications

There has long been conflict over the relationship between the states and the federal system vis-i-vis the family. The traditional account of domestic relations describes family law as the exclusive domain of the states, and federal courts have credited this account in the "domestic relations exception." Although scholars have analyzed and critiqued the exception's applicability to diversity jurisdiction, the intersection of federal question jurisdiction and this exception remains largely unexplored. This Article describes and critiques, on both instrumental and deeper normative terms, federal courts' willingness to expand the "domestic relations exception" to include federal question cases. The Article proceeds in …

Child Care, Welfare Reform, And Taxes, Mary L. Heen

Law Faculty Publications

The welfare reform legislation passed by Congress last year makes significant changes in the social welfare system, followed this year by contrasting shifts in the. federal tax system's treatment of families with children. This article discusses how the. welfare and tax law changes affect overall child care policy and funding levels for work-related child care, and evaluates the newly enacted child tax credit and the existing child care tax credit in light of their combined effects on low income working families.

Welfare Reform, The Child Care Dilemma, And The Tax Code: Family Values, The Wage Labor Market, And The Race-And-Class-Based Double Standard, Mary L. Heen

Law Faculty Publications

In the winter of 1996, Steve Forbes--publisher, heir, and presidential candidate--captured the American imagination with his proposal for a flat tax. But while Mr. Forbes claimed that such a tax would level the economic playing field by eliminating countless loopholes and miles of red tape, his actual proposal betrayed such claims to fairness by overtaxing workers and undertaxing financial capital.

In the face of recent proposals for dramatic and far-reaching tax reform, Taxing America takes a critical look at the way the federal government collects its revenue and exposes the bias at the heart of a system which claims to …