Law Commons^™

The Ali Principles Of The Law Of Family Dissolution: Addressing Inequality Through Functional Regulation, Linda C. Mcclain, Douglas Nejamie

Faculty Scholarship

As part of a volume commemorating the American Law Institute on its centennial, this Essay reflects on the ALI Principles of the Law of Family Dissolution. We show how the Principles’ drafters intervened in cutting-edge issues at a time of flux in family law in ways that elaborated a progressive agenda that would continue to gain traction in the years after the Principles’ publication in 2000. Beginning from the assumption that family law should reflect how people actually live, the drafters developed a functional, rather than formal, approach to legal regulation. Such an approach, they believed, could vindicate commitments to …

A Game Theory View Of Family Law: Divorce Planning For A 500% "Family-Tax", Steven J. Willis

UF Law Faculty Publications

Divorces involve money, which can prompt fierce legal battles. These include family obligations for child support, alimony, and property division. Small income changes can have huge consequences. For example, a $1,000 income increase can result in $5,000 of increased family obligations. A $10,000 increase can produce $50,000 of obligations. Or a $10,000 decrease can result in $50,000 of reduced obligations.

Family Law By The Numbers: The Story That Casebooks Tell, Laura T. Kessler

Utah Law Faculty Scholarship

This Article presents the findings of a content analysis of 86 family law casebooks published in the United States from 1960 to 2019. Its purpose is to critically assess the discipline of family law with the aim of informing our understandings of family law’s history and exposing its ideological foundations and consequences. Although legal thinkers have written several intellectual histories of family law, this is the first quantitative look at the field.

The study finds that coverage of marriage and divorce in family law casebooks has decreased by almost half relative to other topics since the 1960s. In contrast, pages …

Are Premarital Agreements Really Unfair?: An Empirical Study, Elizabeth Carter

Journal Articles

The article focuses on unfair treatment of premarital agreements and data of the people who entered into premarital agreements including age at marriage, race, and political affiliation. It mentions substance of the premarital agreements including how the agreements divide property and whether the agreements waive spousal support. It also mentions premarital agreements involve the waiver of property rights.

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran

Faculty Articles

The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …

A Human Capital Theory Of Alimony And Tax, Tessa R. Davis

Faculty Publications

The current taxation of alimony is a broken scheme. Severed from any strong theoretical mooring, it draws lines in the sand between property settlement, child support, and alimony. The lack of coherence between the substance of alimony in family law and the tax concept of alimony (“tax alimony”) could be justified on other policy grounds, however. Yet current law, which allows the payor a deduction under §215 and requires inclusion by the recipient per §71, is difficult to interpret, resulting in frequent litigation and costly noncompliance. In short, the current concept of tax alimony fails to satisfy any of the …

Whither/Wither Alimony?, June Carbone, Naomi R. Cahn

GW Law Faculty Publications & Other Works

Can alimony be saved? Historically, alimony protected women's dependence during marriage. The most fundamental challenge for its continuation therefore rests on reconciling alimony with an era in which the majority of women, including 71% of mothers with children under 18, are in the labor market. This requires reconsideration of the nature of marriage, not just as a partnership ideal, which arguably it has long been, or as a relationship between equals, which has emerged more recently, but as an integrated part of a new economic model. This review of The Marriage Buyout by Cynthia Starnes assesses her justification for the …

An Incomplete Revolution: Reexaming The Law, History, And Politics Of Marital Property, Mary Ziegler

Scholarly Publications

Did the divorce revolution betray the interests of American women? While there has been considerable disagreement about the impact of divorce reform on women’s standard of living, many agree that judicial practices involving the division of marital property and the allocation of alimony have systematically disadvantaged women. Most often, in the courts and the academy, commentators see these practices as evidence of the need for family law reform.

These conclusions rely on a shared account of the history of divorce reform. According to this account, the transformation of divorce law in the 1970s and 1980s was a “silent revolution,” a …

Promoting The General Welfare: Legal Reform To Lift Women And Children In The United States Out Of Poverty, Jill C. Engle

Journal Articles

American women and children have been poor in exponentially greater numbers than men for decades. The problem has historic, institutional roots which provide a backdrop for this article’s introduction. English and early U.S. legal systems mandated a lesser economic status for women. Despite numerous legal changes aimed at combating the financial disadvantage of American women and children, the problem is worsening. American female workers, many in low-paying job sectors, earn roughly twenty percent less than their male counterparts. Nearly forty percent of single mothers and their children subsist below the poverty level. The recession exacerbated this problem, mostly because unemployment …

Reconfiguring Sex, Gender, And The Law Of Marriage, Deborah Widiss

Articles by Maurer Faculty

This article brings together legal, historical, and social science research to analyze how couples allocate income-producing and domestic responsibilities. It develops a framework—what I call the marriage equation—that shows how sex-based classifications, (non-sex-specific) substantive marriage law, and gender norms interrelate to shape these choices. Constitutional decisions in the 1970s ended legal distinctions between the duties of husbands and wives but left largely in place both gender norms and substantive rights within marriage, tax, and benefits law that encourage specialization into breadwinning and caregiving roles. By permitting disaggregation of the marriage equation, the new reality of same-sex marriage can serve as …

Chalimony: Seeking Equity Between Parents Of Children With Disabilities And Chronic Illnesses, Karen Czapanskiy

Faculty Scholarship

Many thousands of children experience serious disabling conditions such as autism and debilitating chronic illnesses such as asthma. Caring for these children is often so demanding that caregiving parents cannot remain employed outside the home. Parental resources available to these children are also limited because an unusually high percentage of them live with only one parent. Nonetheless, surprisingly few cases involving families with a disabled or chronically ill child appear in the family law case law or scholarly literature. Even where child support and alimony are concerned, these families are seen only at the margins.

In my recent article, I …

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.

Re-Thinking Alimony: The Aaml's Considerations For Calculating Alimony, Spousal Support Or Maintenance, Mary Kay Kisthardt

Faculty Works

The mission of the American Academy of Matrimonial Lawyers is "to encourage the study, improve the practice, elevate the standards and advance the cause of matrimonial law, to the end that the welfare of the family and society be protected." The AAML Comission was charged to analyze, critically review and make recommendations consistent with the mission of the Academy. After considering all available sources of information the Commission concluded that there are two significant and related problems associated with the setting of spousal support. The first is a lack of consistency resulting in a perception of unfairness. From this flows …

High Income/High Asset Divorce: An Annotated Bibliography, Mary Kay Kisthardt, Nancy Levit

Faculty Works

This bibliography covers articles published after 1995 and A.L.R.s that have supplements published after 1995. In the interest of brevity, A.L.R. collections (the titles of which are usually self-explanatory) and articles concerning individual cases or single state’s statutes are cited but not annotated.

Collecting Child Support: A History Of Federal And State Initiatives, Jane C. Murphy, Naomi R. Cahn

All Faculty Scholarship

In this article we sketch an overview of the increasing federal involvement in the child-support area. Because the federal role has grown so dramatically over the past 25 years, family law practitioners need to understand the different federal programs and requirements that affect state management of child-support programs. While for many low-income parents state agencies handle child-support establishment and collection, the federalization of child support has practical implications when it comes to both establishing and enforcing child support. For example, as the time limits of the Personal Responsibility and Work Opportunity Reconciliation Act begin to have their effects, child support …

Rules, Responsibility And Commitment To Children: The New Language Of Morality In Family Law, Jane C. Murphy

All Faculty Scholarship

Part One of this Article explores the meaning of morality by briefly reviewing a variety of attempts to explore the meaning of moral conduct. This Section draws on a variety of contemporary moral philosophers who have built on the classical tradition to develop a broader definition of moral behavior. This discussion provides a context for the current debate about the meaning of morality in family law and moral discourse in the no-fault era. Part One also reviews the historical debate about how law should strike a balance between promoting communitarian values and respecting autonomy and individual rights. The Article argues …

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, …

Property Distribution Physics: The Talisman Of Time And Middle Class Law, Margaret F. Brinig

Journal Articles

Should the young professional's spouse get some share in a newly acquired career while the young military officer's will not? Does the division between alimony and property make any sense, given no-fault divorce? Is reimbursement for lost career opportunities plus a share in the couple's tangible property fair compensation for a divorcing spouse? Such difficult questions frame this piece, which will also—and I believe necessarily—digress into the nature of marriage, the duties of parenting, and modern divorce philosophy.

Alimony And Efficiency: The Gendered Costs And Benefits Of Economic Justification For Alimony, Jana B. Singer

Faculty Scholarship

No abstract provided.

Comment On Jana Singer's Alimony And Efficiency, Margaret F. Brinig

Journal Articles

I propose to make three comments on Professor Singer's article. First, I will present my views on the limitations of law and economics when applied to family law. Second, I will discuss why specialization between husbands and wives is not necessarily efficient, and perhaps not even the best use of law and economics in the study of the family. Finally, and perhaps most controversially, I will question whether there are gender differences that should impact alimony law.

Louisiana Family Law, Christopher L. Blakesley

Scholarly Works

No abstract provided.

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 …

Tax Aspects Of Divorce And Separation: Alimony, Child Support And Property Transfers, Robert E. Lee

William & Mary Annual Tax Conference

No abstract provided.

The Law Of Alimony, Christopher L. Blakesley

Scholarly Works

No abstract provided.

Divorce: A Taxing Experience, Charles Edward Falk

William & Mary Annual Tax Conference

No abstract provided.

Discharges Under The New Bankruptcy Code, David G. Epstein

Law Faculty Publications

Prepared for the ALIABA Course of Study on Consumer Debtors and the Bankruptcy Code, September 24-25, 1981; revised by the author prior to publication in the Course Materials Journal.

Unless otherwise indicated, all section references are to the Bankruptcy Act of 1978, Title 11 of the United States Code ("Code"). "B.C.D." refers to the Bankruptcy Court Decisions; "B.R.," to West's Bankruptcy Reporter; "C.B.C.," to Collier's Bankruptcy Cases; and "UCC," to the Uniform Commercial Code.

Douglas V. Willcuts Today: The Income Tax Problems Of Using Alimony Trusts, Alan Gunn

Journal Articles

Using a trust to satisfy a husband's' obligation to support his wife after divorce can be an appealing option. However, a trust in connection with divorce generates taxation problems, such as whether the husband or the wife should be taxed for trust income. Three fundamental questions arise from this problem: (1) Should a wife who receives trust payments meeting the requirements of section 71 be taxed in full on those payments, or taxed only on payments characterized as distributions of trust income under the trust conduit rules? (2) Should the husband or the wife be taxed on the income of …

Alimony And Child Support In Ohio: New Directions After Dissolution, William Tabac

Law Faculty Articles and Essays

Recent decisions by the Ohio Supreme Court will undoubtedly have significant impact upon post-dissolution alimony and child support. In rejecting basic premises upon which domestic relations courts have historically ordered such payments, the court has set new directions. Traditional notions of sex-based roles in the support of the family have been set aside and new standards, based upon the needs of the parties and the factual circumstances in particular cases, have been established. As a result, the husband's statutory duty to support his wife and children during marriage will no longer govern his responsibilities toward the family following dissolution, and …

Family Law (Survey Of Kansas Law), Dan Hopson Jr., John W. Brand Jr.

Articles by Maurer Faculty

No abstract provided.

Divorce Under The New Code, Dan Hopson Jr.

Articles by Maurer Faculty

No abstract provided.