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Full-Text Articles in Law
The Right Of Married Women To Assert Their Own Surnames, Roslyn Goodman Daum
The Right Of Married Women To Assert Their Own Surnames, Roslyn Goodman Daum
University of Michigan Journal of Law Reform
This article, then, will attempt to frame the issues involved in the name change controversy and to suggest not only ways to implement reforms, but also the consequences attending these measures. Massachusetts has been chosen as the setting for an in-depth analysis of each problem, and examples of legislative, judicial, and administrative action in that state will be interspersed throughout. The results of the efforts in Massachusetts may be politically and legally instructive for people with similar interests in other jurisdictions.
Federal Invome Tax Discrimination Between Married And Single Taxpayers, Michael W. Betz
Federal Invome Tax Discrimination Between Married And Single Taxpayers, Michael W. Betz
University of Michigan Journal of Law Reform
This article explores the present tax rate structure and its implications, considers the historical events and policies which created four separate tax rates, analyzes the tax policies embodied by the different rate treatment of married and single taxpayers, and examines the constitutional problems involved in maintaining the present disparate tax treatment. An alternative tax rate treatment, which will avoid the discrimination inherent in the present system, is suggested.