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Full-Text Articles in Law
Families For Tax Purposes: What About The Steps?, Wendy C. Gerzog
Families For Tax Purposes: What About The Steps?, Wendy C. Gerzog
University of Michigan Journal of Law Reform
At least 4.4 million families in the United States are blended ones that include stepchildren and stepparents. For tax purposes, these "steps" receive preferential treatment as a result of their status because, on the one hand, they are treated as family members for many income tax benefit sections, but on the other hand, are excluded from the definition of family member for business entity attribution purposes and for gift and estate tax anti-abuse provisions. In the interests of fairness and uniformity, steps should be treated as family members for all tax purposes where they act like their biological or adoptive …
Challenging Monohumanism: An Argument For Changing The Way We Think About Intercountry Adoption, Shani King
Challenging Monohumanism: An Argument For Changing The Way We Think About Intercountry Adoption, Shani King
Michigan Journal of International Law
In Part I, this Article provides a brief history of ICA. In Part II, using a post-colonialist theoretical framework, the work of legal scholars from the past twenty years on the subject of ICA is explored. This analysis exposes the centrality of MonoHumanism to our discourse on ICA. In Part III, this Article illustrates how our discourse regarding intercountry adoption contributes to our violating the rights of children (and families) as they are defined in the CRC. Lastly, in Part IV, this Article explores how this argument fits into the current and somewhat polarized debate on ICA and how the …
Giving In To Baby Markets: Regulation Without Prohibition, Sonia M. Suter
Giving In To Baby Markets: Regulation Without Prohibition, Sonia M. Suter
Michigan Journal of Gender & Law
The commodification of reproductive material evokes different responses. Some argue that the sale of reproductive material should be prohibited. Others argue in favor of unfettered baby markets on principle or to achieve broad-scale access to reproductive technologies. In this Article, the author responds to the emergence of baby markets with great skepticism, but reluctant acceptance. Drawing on a relational conception of autonomy and self-definition, she argues that commodification of reproductive material is intrinsically harmful. Moreover, such commodification poses a number of consequential harms. Nevertheless, in spite of these concerns, the author "gives in" to baby markets, which is to say …