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Full-Text Articles in Law
Second-Parent Adoption By Same-Sex Couples In Ohio: Unsettled And Unsettling Law, Susan J. Becker
Second-Parent Adoption By Same-Sex Couples In Ohio: Unsettled And Unsettling Law, Susan J. Becker
Law Faculty Articles and Essays
Ohio law regarding second-parent adoptions remains unsettled. Section II of this article provides an overview of Ohio adoption law. Section III presents the case of In re Jane Doe, starting with the decision of the lesbian couple to jointly bring a child into this world, and continuing with the efforts of both mothers to obtain legal recognition for the de facto parent's status through adoption, and the legal strategies employed by the mothers' attorneys, also addressed are the court-appointed Guardian Ad Litem (GAL), the social science data supplied by the amicus curiae to help the court reach a fully informed …
Death Taxes: A Critique From The Margin, Patricia A. Cain
Death Taxes: A Critique From The Margin, Patricia A. Cain
Cleveland State Law Review
The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …