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Full-Text Articles in Law
The Legal Effect Of Marital Separation Agreements Upon Community Property Status: Is It Time To Amend The Constitutional Definition Of Wife's Separate Property., Teresa A. Hunter
The Legal Effect Of Marital Separation Agreements Upon Community Property Status: Is It Time To Amend The Constitutional Definition Of Wife's Separate Property., Teresa A. Hunter
St. Mary's Law Journal
The present constitutional definition of married women’s separate property serves to protect the wife’s property rights and to preserve the community property system in Texas. However, the policy reasons for the constitutional definition no longer apply, since there is no present danger of the legislature reducing the property rights of married women or abandoning the community property system. Further, the needs and customs of the people of Texas have changed since the adoption of the original Texas Constitution in 1845. Today, it is estimated that thirty percent of couples who marry in the United States eventually divorce and sixty percent …
The New Pennsylvania Divorce Code, Lynne Z. Gold-Bikin, Jack A. Rounick
The New Pennsylvania Divorce Code, Lynne Z. Gold-Bikin, Jack A. Rounick
Villanova Law Review
No abstract provided.
Family Law And The Pennsylvania Equal Rights Amendment, Albert Momjian
Family Law And The Pennsylvania Equal Rights Amendment, Albert Momjian
Villanova Law Review
No abstract provided.
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 …