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Full-Text Articles in Law
Tax Talk And Reproductive Technology, Bridget J. Crawford
Tax Talk And Reproductive Technology, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
The tax system both reacts to and helps create attitudes about the value of certain behaviors and choices. This Article makes three principal claims—one empirical, one normative, and one interpretative. The Article demonstrates through data that a representative sample of fertility clinics in the United States does not make information about the tax consequences of compensated human egg transfers—commonly called egg “donation”—publicly available. In 2015, in a case of first impression, the United States Tax Court decided in Perez v. Commissioner that a compensated egg transferor must report as income any amount she receives for her eggs. Although the Tax …
Representing The Child In Child Protective Proceedings: Toward A New Paradigm, Merril Sobie
Representing The Child In Child Protective Proceedings: Toward A New Paradigm, Merril Sobie
Elisabeth Haub School of Law Faculty Publications
This article will attempt a new approach, one based on an analysis of the child's interests in a child protective proceeding. As will be discussed in Part 1, most interests are surprisingly overlooked or barely articulated in the representation debate. Part 2 will summarize the statutes and case law governing the role of the child's counsel in the child protective litigation continuum. The frequently lengthy process may range from initiation by a child protective agency to the achievement of family reunification or other permanency goal. For children, the continuum of sequential proceeding may span years or decades. Finally, Part 3 …