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Liberty And Lawyers In Child Protection, Donald N. Duquette
Liberty And Lawyers In Child Protection, Donald N. Duquette
Book Chapters
The distinguishing feature of the juvenile or family court which sets it apart from, all other elements of the child protection system is that the court acts as arbiter of personal liberty. When society at large, through child protective services, attempts to intervene in the private life of a family on behalf of a child, the court must assure that the rights of the parents, the rights of the child, and the rights of. the society are protected and are abridged only after full and fair and objective court process. Only the court can abridge these personal rights in other …
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
Articles
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent's estate. Section 2056 achieves approximately the same result for married residents …