Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Tax Law, William K. Peterson
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.