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Filing Status And Today's Families, Erik Baines
Filing Status And Today's Families, Erik Baines
Law Student Publications
Section I of this comment considers the early income tax code, its focus on individual filing, and how early decisions of the Supreme Court of the United States led Congress to adopt optional joint filing for married couples. Section II analyzes the joint return, tax norms, and arguments of proponents and opponents of the joint return. Section III analyzes structural issues raised by a return to an individual filing system, as well as why an individual filing system is superior to a joint filing system given the changes in American society. It also discusses a proposal to resolve an inequity …
Virtual Adultery: No Physical Harm, No Foul?, Kathryn Pfeiffer
Virtual Adultery: No Physical Harm, No Foul?, Kathryn Pfeiffer
Law Student Publications
New forms of social media and virtual communication are changing the ways in which we meet new people and develop meaningful relationships. In today's world, you can skype a long-distance significant other or join an Internet chat room to find others who share a similar interest. While, in many ways, the Internet has facilitated our ability to interact with others unencumbered by geographical location or time zone, its unfettered reach has proved to be problematic for one relationship in particular-the marital unit. Studies show that more marriages are ending because of "virtual infidelity," the term used to describe nonphysical behavior …