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Full-Text Articles in Law

The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn Jan 1999

The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn

Articles

Since 1919, statutory tax law has excluded from gross income compensatory damages received on account of a personal injury or sickness.1 The current version of that exclusion is set forth in section 104 (a) (2) of the Internal Revenue Code of 1986.2 The construction of that exclusion, both by the courts and by the Commissioner, underwent significant alterations over the 80-year period that the provision has existed.3 The statute itself was amended several times, most recently in 1996.4 It is the 1996 amendment that has raised a constitutional issue concerning the validity of a portion of ...


Family Law And Gay And Lesbian Family Issues In The Twentieth Century, David L. Chambers, Nancy D. Polikoff Jan 1999

Family Law And Gay And Lesbian Family Issues In The Twentieth Century, David L. Chambers, Nancy D. Polikoff

Articles

Over these thirty years, lesbians and gay men have increasingly challenged conventional definitions of marriage and the family. In this brief article, we tell the story of gay people and family law in the United States across this period. We divide our discussion into two sections: issues regarding the recognition of the same-sex couple relationship and issues regarding gay men and lesbians as parents. These issues overlap, of course, but since family law discussions commonly treat adult-adult issues of all sorts separately from parent-child issues, we believe it convenient and helpful to do so as well.


The Stories, The Statistics And The Law: Why 'Driving While Black' Matters University Of Minnesota Law Review, Vol. 84, No. 2, 1999, David A. Harris Jan 1999

The Stories, The Statistics And The Law: Why 'Driving While Black' Matters University Of Minnesota Law Review, Vol. 84, No. 2, 1999, David A. Harris

Articles

Racial profiling of drivers - often called "driving while black" - has taken an increasingly important role in the public debate on issues of race and criminal justice. It is one of the few such issues that has penetrated not only the public discourse, but the legislative process as well. This article takes three different approaches in attempting to explain that racial profiling is important not only for its own sake, but because it is a manifestation - both a symbol and a symptom - of all of the most difficult problems that we face at the intersection of race and criminal justice. First ...