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Full-Text Articles in Law
Federalism And Family Status, Courtney G. Joslin
Federalism And Family Status, Courtney G. Joslin
Indiana Law Journal
The myth of family law’s inherent localism is sticky. In the past, it was common to hear sweeping claims about the exclusively local nature of all family matters. In response to persuasive critiques, a narrower iteration of family law localism emerged. The new, refined version acknowledges the existence of some federal family law but contends that certain “core” family law matters—specifically, family status determinations—are inherently local. I call this family status localism. Proponents of family status localism rely on history, asserting that the federal government has always deferred to state family status determinations. Family status localism made its most recent …
Leveling Up After Doma, Deborah A. Widiss
Leveling Up After Doma, Deborah A. Widiss
Indiana Law Journal
Essays on the Implication of Windsor and Perry
Windsor, Shelby County, And The Demise Of Originalism: A Personal Account, Dawn E. Johnsen
Windsor, Shelby County, And The Demise Of Originalism: A Personal Account, Dawn E. Johnsen
Indiana Law Journal
Essays on the Implication of Windsor and Perry
Saving Seaborn: Ownership Not Marriage As The Basis Of Family Taxation, Dennis J. Ventry Jr
Saving Seaborn: Ownership Not Marriage As The Basis Of Family Taxation, Dennis J. Ventry Jr
Indiana Law Journal
One of the most famous Supreme Court tax cases celebrated its eightieth birthday last year. In Poe v. Seaborn, the Court reified two principles of the federal income tax: ownership determines tax liability and state law determines ownership. This Article affirms that family taxation continues to follow ownership, not marriage, despite the federal government’s position that the “ownership equals taxability” rule applies almost exclusively to heterosexual spouses. Verifying the vitality of this principle carries significant implications for all families, particularly nontraditional families. Under the aegis of Seaborn, the principle authorizes certain members of state-recognized relationships—marriages, domestic partnerships, civil unions—to file …