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Full-Text Articles in Law
Decoupling Taxes And Marriage: Beyond Innocence And Income Splitting, Michelle Lyon Drumbl
Decoupling Taxes And Marriage: Beyond Innocence And Income Splitting, Michelle Lyon Drumbl
Scholarly Articles
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their struggles to raise children while being pursued by the Internal Revenue Service for tax debts, often unknown to them, that were attributable to their ex-husbands' income. Rather than adopting one of many proposals to end joint and several liability, Congress instead elected to expand the grounds on which these individuals could seek relief from such liability. Since that time, taxpayers have seen a steady expansion of the grounds for so-called “innocent spouse relief” that has evolved through a combination of legislative, administrative, and judicial action. Yet the …
Integrating Marital Property Into A Spouse’S Elective Share, Raymond C. O'Brien
Integrating Marital Property Into A Spouse’S Elective Share, Raymond C. O'Brien
Scholarly Articles
First, this Article begins with history, as this forms the basis of electiveshare law. It is necessary to begin with the historical basis of a spouse's right to support, and then proceed to examine how and why a spouse obtained a share of the property acquired during marriage. Second, because a spouse's rights at death were often very different from those that a spouse would obtain at divorce, it is necessary to explain the various judicial and statutory models adopted by the states to provide a modicum of protection to a surviving spouse at death. There are many models and …