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Full-Text Articles in Law
Marriage, The Constitution, And The Future Of Family Law, Mark Strasser
Marriage, The Constitution, And The Future Of Family Law, Mark Strasser
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Married Against Their Will? Toward A Pluralist Regulation Of Spousal Relationships, Shahar Lifshitz
Married Against Their Will? Toward A Pluralist Regulation Of Spousal Relationships, Shahar Lifshitz
Washington and Lee Law Review
This Article addresses the regulation of the relationships between unmarried cohabitants. It challenges the conventional divide between conservative and liberal approaches. On one hand, moral condemnation of nonmarital conjugal relationships and public policy in favor of marriage lead conservatives to reject the application of marriage Law to cohabitating partners. On the other hand, based on principles such as freedom, tolerance, and equality, liberals tend to equate the mutual legal commitments of cohabitants with those ofmarriedpartners. I break with conventional analysis by offering a novel liberal model that separates between the mutual obligations of cohabitants and married partners. The proposed model …
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
Washington and Lee Law Review
The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code makes adjustments to its otherwise applicable rules. Most of the resulting related-party antiavoidance rules apply only in the context of specified formal relationships-marriage, parent/child, or owner/business. The Article tests this thesis by comparing the income tax treatment of heterosexual married couples with that of gay couples in committed long-term …
The Genuine Article: A Subversive Economic Perspective On The Law's Procreationist Vision Of Marriage, Courtney Megan Cahill
The Genuine Article: A Subversive Economic Perspective On The Law's Procreationist Vision Of Marriage, Courtney Megan Cahill
Washington and Lee Law Review
No abstract provided.