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Articles 1 - 12 of 12
Full-Text Articles in Legislation
The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary
The Probate Definition Of Family: A Proposal For Guided Discretion In Intestacy, Susan N. Gary
University of Michigan Journal of Law Reform
Intestacy statutes may not match the wishes of many people who die intestate. Changes to the Uniform Probate Code (UPC) include or exclude potential takers, as the drafters attempt to bring the UPC provisions closer to the intent of more intestate decedents. As the UPC tries to fine-tune the intestacy statutes, however, family circumstances continue to get more and more complicated. Families headed by unmarried couples, blended families with children from multiple marriages, and families in which adults raise children who are not legally theirs, have become commonplace. For some decedents, non-family friends and caregivers may be more important than …
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.
Is Marriage Obsolete?, Lynn D. Wardle
Is Marriage Obsolete?, Lynn D. Wardle
Michigan Journal of Gender & Law
Is legal marriage obsolete? Wardle thinks not. In order to understand why not, it is necessary first to grasp the significance of the focus of the discussion on the legal status of marriage. As this Introduction suggests, lack of legal marriage status does not prevent families and communities from treating couples as married nor does the law forbid couples from voluntarily providing each other "marital benefits." Nevertheless, whether marriage is obsolete at the beginning of the twenty-first century is an important question. This article analyzes four dimensions of that question.
Marriage Law: Obsolete Or Cutting Edge?, Michigan Journal Of Gender & Law
Marriage Law: Obsolete Or Cutting Edge?, Michigan Journal Of Gender & Law
Michigan Journal of Gender & Law
Over the past hundred years, social and cultural expectations surrounding various forms of committed relationships have changed dramatically, and contemporary legal systems have struggled to adapt. The result has been an extraordinary opportunity to test fundamental assumptions about law, about the cultural understandings that are enforced through state power, and about the mechanisms that drive law's evolution. The Michigan Journal of Gender & Law has drawn together an exceptional group of panelists who will discuss these questions throughout the day.
Civilizing The Natives: Marriage In Post-Apartheid South Africa, David L. Chambers
Civilizing The Natives: Marriage In Post-Apartheid South Africa, David L. Chambers
Articles
South Africa is a land of many cultures. For several hundred years, British and Afrikaaner whites controlled the country, systematically manipulating black people to the whites' advantage. For the most part, however, whites tolerated the continuation within black communities of traditional marriage practices that white Christians considered uncivilized. In 1994, South Africa changed governments. A black majority Parliament came to power, adopting a consitution dedicated to equality and human dignity. Four years later, Parliament adopted a new marriage law that, though permitting some of the external trappings of the traditional marriage system to continue, eliminated by law much of the …
Spousal Rights In Our Multiple-Marriage Society: The Revised Uniform Probate Code, Lawrence W. Waggoner
Spousal Rights In Our Multiple-Marriage Society: The Revised Uniform Probate Code, Lawrence W. Waggoner
Articles
The transformation of the American family constitutes one of the great phenomenons of the past two decades. The traditional Leave It to Beaver family no longer prevails in American society. To be sure, families consisting of the wage-earning husband, the homemaking and child-rearing wife, and their two joint children still exist. But divorce rates are astonishingly high and remarriage abounds. In fact, there is an increasing prevalence in the population of marriages that are more likely to end in divorce than others-marriages in which one or both partners were divorced before and marriages of couples who cohabited prior to marriage.
Marital Property Rights In Transition, Lawrence W. Waggoner
Marital Property Rights In Transition, Lawrence W. Waggoner
Articles
The subject of "marital property rights" is very timely because those rights are in a state of transition. The term "marital property rights" covers a vast multitude of rights or interests conferred by law on persons who occupy the status of spouse. This lecture is divided into four discrete, yet related segments. The first segment addresses how the law allocates original ownership between spouses in a marriage. The second segment turns to the intestate share of the surviving spouse. This is not a topic that high-powered estate planners get involved in very much because intestate estates are usually fairly small. …
Redesigning The Spouse's Forced Share, John H. Langbein, Lawrence W. Waggoner
Redesigning The Spouse's Forced Share, John H. Langbein, Lawrence W. Waggoner
Articles
American forced-share law underwent a major round of reform in the 1960s. The main objective was to prevent the decedent from engaging in "fraud on the widow's share," that is, using nominal inter vivos transfers to evade the surviving spouse's forced-share entitlement. In jurisdictions that follow the Uniform Probate Code of 1969 (UPC), that mischief has been eradicated. The UPC, which is discussed in some detail below, extends the forced-share entitlement to property that has been the subject of inter vivos transfer. In the present article we develop the view that the time has come for a further round of …
The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review
The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review
Michigan Law Review
This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I outlines the evolution of the sham doctrine from its exposition in Gregory v. Helvering through its expression in two different tests for commercial transactions. Section II then studies the relationship between state divorce law and the marital status provisions of the Internal Revenue Code to demonstrate the clear congressional preference for incorporating state law by reference rather than creating an independent federal law of marriage. It also examines the history of the 1969 Tax Reform Act in a vain effort to discern a congressional desire …
Marital Agreements In Contemplation Of Divorce, Barbara Klarman
Marital Agreements In Contemplation Of Divorce, Barbara Klarman
University of Michigan Journal of Law Reform
Romantic notions that marriage is forever are beginning to give way to the more realistic assessments that marriages indeed may not last. The pressure has been mounting for ways to provide economic planning to parties in the relatively likely event that their marriages terminate in divorce. The purpose of this article is to focus on one method of obtaining such planning: the marital agreement setting forth the support and property distribution which the parties would follow in the event of divorce. This article will review the law regarding marital agreements in contemplation of divorce as it exists in the United …
California Family Law Act, Meredith A. Nelson
California Family Law Act, Meredith A. Nelson
University of Michigan Journal of Law Reform
California's Family Law Act has been heralded as the first major change in the State's divorce provisions in one hundred years. The Act is an attempt to remedy two major criticisms of current divorce practice both in California and throughout the United States. First, those advocating reform believe that laws controlling the granting of divorces are in conflict with modem concepts of marriage and divorce. Many divorce laws impose punitive sanctions in an attempt to deter those who would otherwise seek a divorce. Second, notwithstanding their intent, divorce laws have not, in fact, reduced the frequency of divorce. The inability …
Divorce Laws And The Increase Of Divorce, Evans Holbrook
Divorce Laws And The Increase Of Divorce, Evans Holbrook
Articles
Along with the condemnation of the divorce evil has gone a very general disposition to condemn our divorce laws as being responsible for the evil. The committee on resolutions of the Congress on Uniform Divorce Laws in its report to the Congress at its adjourned session in Philadelphia, November 13, 1906, speaks of the "many evils engendered by the lax and unphilosophic system prevailing in many of the states."3 On this phase of the question also our late president gave his views in his special message to Congress on January 30, 1905, in the following words: "There is a wide-spread …