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Full-Text Articles in Law
Innocent Spouses, Reasonable Women And Divorce: The Gap Between Reality And The Internal Revenue Code, Stephen A. Zorn
Innocent Spouses, Reasonable Women And Divorce: The Gap Between Reality And The Internal Revenue Code, Stephen A. Zorn
Michigan Journal of Gender & Law
This Article asks whether the "reasonable woman" should become the standard for women seeking relief from tax liabilities under the innocent spouse provision of the I.R.C. and whether an even more specific standard should be adopted for women who are also going through divorce or are in similar situations.
The Two-Parent Family In The Liberal State: The Case For Selective Subsidies, Amy L. Wax
The Two-Parent Family In The Liberal State: The Case For Selective Subsidies, Amy L. Wax
Michigan Journal of Race and Law
This Article seeks to explore in a preliminary way some questions that would be raised by the adoption of such a program. The initial issue raised by the proposal is: does the government ever have any legitimate business favoring some family forms over others? The first-pass answer would appear to be "yes." The law recognizes marriage, restricts it to persons of the opposite sex (at least for now), and confers upon married couples comparative rights and privileges-although fewer than have been enjoyed in the past. The more difficult questions are: what exactly is the nature of the government's interest in …