Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- BLR (2)
- Selected Works (2)
- University of Oklahoma College of Law (2)
- University of Pittsburgh School of Law (2)
- University of Richmond (2)
-
- Golden Gate University School of Law (1)
- Maurer School of Law: Indiana University (1)
- New York Law School (1)
- Pace University (1)
- SelectedWorks (1)
- Universitas Indonesia (1)
- Vanderbilt University Law School (1)
- Villanova University Charles Widger School of Law (1)
- West Virginia University (1)
- William & Mary Law School (1)
- Publication Year
- Publication
-
- American Indian Law Review (2)
- Articles (2)
- ExpressO (2)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (1)
- Articles & Chapters (1)
-
- Corinna Cicmanec (1)
- Elisabeth Haub School of Law Faculty Publications (1)
- Golden Gate University Law Review (1)
- Indiana Law Journal (1)
- Law Faculty Publications (1)
- Law Student Publications (1)
- Libby S. Adler (1)
- Nancy J. Knauer (1)
- Vanderbilt Law Review (1)
- Villanova Law Review (1)
- West Virginia Law Review (1)
- William & Mary Journal of Race, Gender, and Social Justice (1)
- Publication Type
- File Type
Articles 1 - 20 of 20
Full-Text Articles in Law
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Indonesia is a country that is actively carrying out development aimed at advancing the welfare of the community, one of which is in the economic sector. Banking and taxation are sector capable of supporting the national economy. Banks as financial services institutions that directly withdraw funds from the public based on customer trust, so that bank secrecy is the soul of the banking system. In addition, the economic rate in Indonesia is also supported by the facilities and infrastructure built through funds obtained from various state fees, one of which is taxes based on Self Assessment System (SAS). The principle …
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 …
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
Permitting Abused Spouses To Claim The Earned Income Tax Credit In Separate Returns, Fred B. Brown
William & Mary Journal of Race, Gender, and Social Justice
No abstract provided.
Navigating A Post-Windsor World: The Promise And Limits Of Marriage Equality, Nancy J. Knauer
Navigating A Post-Windsor World: The Promise And Limits Of Marriage Equality, Nancy J. Knauer
Nancy J. Knauer
When the 2013 landmark decision in U.S. v. Windsor invalidated part of the Defense of Marriage Act (DOMA), it was hailed as a landmark civil rights victory, but its implementation has been far from seamless. The federal government has not applied a uniform rule for marriage recognition, applying a state-of-domicile rule for some purposes (Social Security) and a broader state-of-celebration rule for others (e.g., federal tax matters). Moreover, Windsor did not directly address the state-level marriage prohibitions that remain in place in the majority of states. As a result, the United States continues to be a patchwork of marriage laws …
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
Articles
Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …
Innocent Spouse Relief - Relief From The Sneaky Spouse, Corinna Marie Cicmanec
Innocent Spouse Relief - Relief From The Sneaky Spouse, Corinna Marie Cicmanec
Corinna Cicmanec
Innocent Spouse Relief: Relief from the Sneaky Spouse
This article discusses Internal Revenue Code § 6015, also known the as Innocent Spouse provision. This provision offers relief to spouses from the joint and several liability that stems from filing a joint return. Innocent Spouse Relief is available in certain situations when one spouse is “sneaky” in regards to disclosing financial information to the other spouse and the IRS. This article specifically analyzes how §6015 affects women, and the hurdles women face when filing successful claims. This paper explores the current problems with §6015 claims process, and suggests options for the …
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 …
Preglimony, Shari Motro
Preglimony, Shari Motro
Law Faculty Publications
Unmarried lovers who conceive are strangers in the eyes of the law. If the woman terminates the pregnancy, the man owes her nothing. If she takes the pregnancy to term, the man's obligation to support her is limited. The law reflects this lovers-as-strangers presumption by making a man's obligation towards a woman with whom he conceives derivative of his paternity-related obligations; his duty is towards his child, not towards the woman in her own right. Thus, a pregnant woman's lost wages and other personal costs are her private problem, and if there is no child at the end of the …
Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel
Inequity & Economics: Federal Income, Gift And Estate Tax Treatment Of De Facto Families, Michael Zaidel
Golden Gate University Law Review
Disparate tax treatment of married couples in common law vis-a-vis community property states led to remedial congressional action a generation ago. The current inequity lies between married and unmarried couples. Correcting that imbalance will again require congressional action. Nevertheless, this Comment argues that precedent exists for judicial remedy of some of the inequitable tax burdens of the unmarried couple. Tax planning is beyond the scope of this Comment, but suggestions will be offered. Property rights and contract formation are treated only to the extent of their tax ramifications.
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Decentralizing Family: An Inclusive Proposal For Individual Tax Filing In The United States, Anthony C. Infanti
Articles
The debate in the United States over individual versus joint federal income tax filing is at something of a crossroads. For decades, progressive - and, particularly, feminist - scholars have urged us to abolish the joint return in favor of individual filing. On the rare occasion when scholars have described what such an individual filing system might look like, the focus has been on the ways in which the traditional family must be accommodated in an individual filing system. These descriptions generally do not take into account - let alone remedy - the tax system’s ongoing failure to address the …
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Modern Coverture: Old Wine In Old Bottles, William P. Lapiana
Articles & Chapters
No abstract provided.
Federalism And Family, Libby Adler
Federalism And Family, Libby Adler
Libby S. Adler
This article takes up the axiomatic place of family law under federalism. Family is often depicted as belonging squarely in the state law domain, reflecting its nature as a matter of moral deliberation, rather than of, say, commerce or constitutional rights. This article demonstrates, however, that family law is a matter of federal law in an endless number of substantive areas, from immigration and taxation to privacy in the marital bedroom and the relative rights of putative and presumed fathers. It asks how the innumerable exceptions to the rule about family law’s place under federalism come to be rationalized. The …
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman
West Virginia Law Review
No abstract provided.
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Villanova Law Review
No abstract provided.
Book Notes, Law Review Staff
Book Notes, Law Review Staff
Vanderbilt Law Review
The Child Savers: The Invention of Delinquency By Anthony M. Platt Chicago: University of Chicago Press, 1969. Pp. ix, 202.$8.50.
=============================
Juvenile Delinquency and Urban Areas (rev. ed.) By Clifford R.Shaw & Henry D. McKay Chicago: University of Chicago Press,1969. Pp. 394.
=============================
The Positive School of Criminology Edited by Stanley E. Grupp Pittsburgh: University of Pittsburgh Press, 1968. Pp. vi, 114. $5.95.
=============================
State and Local Tax Problems Edited by Harry L. Johnson Knoxville: University of Tennessee Press, 1969. Pp. xiii, 190. $7.50.
=============================
Tension in the Cities By James A. Bayton Philadelphia: Chilton Book Co., 1969. Pp. x, …