Law Commons^™

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark Cochran

St. Mary's Law Journal

Abstract forthcoming

Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran

Faculty Articles

The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …

The (Contingent) Value Of Autonomy And The Reflexivity Of (Some) Basic Goods, Adam J. Macleod

Faculty Articles

Many of the legal and policy issues about which people today get most exercised turn on a little-understood relationship between two fundamental principles. On one hand is the principle of autonomy, which, for reasons explored in this article, is often employed in defense of greater freedom and less government intervention in matters of morals and self-harmful conduct. On the other hand is respect for basic goods, those ends and purposes that constitute ultimate, underived, and intelligible reasons for rational action, and which include knowledge, human life, and community, among others. Basic goods provide reasons for human purposing and action (as …

Moving Beyond The Immutability Debate In The Fight For Equality After Proposition 8., M.K.B. Darmer, Tiffany Chang

The Scholar: St. Mary's Law Review on Race and Social Justice

On May 15, 2008, the California Supreme Court issued its historic decision regarding marriage rights for same-sex couples. In the course of its opinion, the court found that classifications based upon sexual orientation are subject to the protections of “strict scrutiny” for purposes of the state’s equal protection clause. The court also found that marriage is a fundamental right that extends to same-sex couples. On November 4, 2008, 52% of California voters voted for Proposition 8, which purported to “amend” the state constitution by adding fourteen words in a new clause following the equal protection clause: “only marriage between a …

Matrimonial Consent In Canon Law Juridical Aspects, Roberto Rosas

Faculty Articles

A valid marriage emerges thanks to the founding power of one sole efficient cause—consent. Marriage is a complex human reality; it encompasses physio-biological, psychological, personal, social, religious, moral, and judicial aspects. The essence and characteristics of marriage are determined by natural law. From here, Canon Law made an extraordinary effort, unknown by the other judicial codes, to investigate the natural demands of marriage, just as they are demanded by the dignity of the human being.

Consent is the only efficient cause of the matrimonial bond. It is generally accepted that the mutual consent of both of the contracting parties is …

The Legal Effect Of Marital Separation Agreements Upon Community Property Status: Is It Time To Amend The Constitutional Definition Of Wife's Separate Property., Teresa A. Hunter

St. Mary's Law Journal

The present constitutional definition of married women’s separate property serves to protect the wife’s property rights and to preserve the community property system in Texas. However, the policy reasons for the constitutional definition no longer apply, since there is no present danger of the legislature reducing the property rights of married women or abandoning the community property system. Further, the needs and customs of the people of Texas have changed since the adoption of the original Texas Constitution in 1845. Today, it is estimated that thirty percent of couples who marry in the United States eventually divorce and sixty percent …