Law Commons^™

Not All Defined Value Clauses Are Equal, Wendy G. Gerzog

All Faculty Scholarship

Defined value clauses used to value nonmarketable family limited partnership (FLP) interests create valuation distortions and other public policy issues. This paper describes these abuses and proposes the employment of restrictions similar to those applied to pecuniary formula marital deduction clauses.

The article explains how pecuniary formula marital deduction provisions created valuation distortions by allowing for undervaluation of the marital share that were remedied by the IRS’s Rev. Proc. 64-19 and the enactment of section 2056(b)(10). The article analyzes recent case law expanding the use of defined value clauses into the FLP area and criticizes the courts for not applying …

Prison, Foster Care, And The Systemic Punishment Of Black Mothers, Dorothy E. Roberts

All Faculty Scholarship

This article is part of a UCLA Law Review symposium, “Overpoliced and Underprotected: Women, Race, and Criminalization.” It analyzes how the U.S. prison and foster care systems work together to punish black mothers in a way that helps to preserve race, gender, and class inequalities in a neoliberal age. The intersection of these systems is only one example of many forms of overpolicing that overlap and converge in the lives of poor women of color. I examine the statistical overlap between the prison and foster care populations, the simultaneous explosion of both systems in recent decades, the injuries that each …

Teaching Social Justice Lawyering: Systematically Including Community Legal Education In Law School Clinics, Margaret Martin Barry, A. Rachel Camp, Margaret E. Johnson, Catherine F. Klein, Lisa V. Martin

All Faculty Scholarship

There is a body of literature on clinical legal theory that urges a focus in clinics beyond the single client to an explicit teaching of social justice lawyering. This Article adds to this emerging body of work by discussing the valuable role community legal education plays as a vehicle for teaching skills and values essential to single client representation and social justice lawyering. The Article examines the theoretical underpinnings of clinical legal education, community organizing and community education and how they influenced the authors’ design and implementation of community legal education within their clinics. It then discusses two projects designed …

Purpose Vs. Power: Parens Patriae And Agency Self-Interest, Daniel L. Hatcher

All Faculty Scholarship

The purpose of human service agencies to serve vulnerable populations such as abused and neglected children derives from the common law doctrine of parens patriae, embodying the inherent role of the state as parent of the country. However, along with this foundational purpose, the parens patriae doctrine also provides power that is illusive to public knowledge and oversight. To maintain their cloak of power, the very agencies created to fulfill the parens patriae obligations — to protect the rights of children — have systematically battled the children’s efforts to claim those rights as their own. Also, the agencies have now …

Defined Value Clauses And Fair Market Value, Wendy G. Gerzog

All Faculty Scholarship

In Hendrix the Tax Court considered the issues of whether defined value clauses were the result of arm’s-length transactions and whether they were void as against public policy. The underlying dispute was whether the taxpayers’ transfers of the John H. Hendrix Co. stock were valued at fair market value. With a decision favoring the taxpayers, the defined value clauses in both McCord and Hendrix impede the accurate valuation of taxable gifts to family members and of deductible charitable gifts.

Collegiality And Individual Dignity, Tobias Barrington Wolff

All Faculty Scholarship

This Essay identifies and describes the tension between the norms of collegiality and basic principles of individual dignity that LGBT scholars and lawyers encounter when confronted with the dehumanizing arguments that are regularly advanced by opponents of equal treatment under law for lesbian, gay, bisexual and transgender people. It is a transcript of remarks delivered at a March 2012 symposium on the Defense of Marriage Act at Fordham Law School, with minimal edits for publication.

Don't Forget Dad: Addressing Women's Poverty By Rethinking Forced And Outdated Child Support Policies, Daniel L. Hatcher

All Faculty Scholarship

In the dialogues regarding reducing poverty among women, especially mothers, the inextricably linked issues surrounding low-income men must be simultaneously considered. In social policy addressing women’s poverty, poor fathers have too often been considered primarily as an enemy to be pursued rather than a fellow victim of poverty’s wrath, and potential partner towards the cure. We want someone to blame, and many assume that poor single mothers are best served by always being encouraged — and even forced — to pursue the noncustodial fathers for financial support through adversarial means. Mothers applying for public assistance are forced to sue the …

It's Complicated: Privacy And Domestic Violence, Kimberly D. Bailey

All Faculty Scholarship

This Article challenges the notion that there is no role for privacy in the domestic violence context. Privacy is a complicated concept that has both positive and negative aspects, and this Article examines the value that more privacy could provide for domestic violence victims. While privacy was historically used as a shield for batterers, more privacy for domestic violence victims could protect their personhood, ensuring that they are treated with dignity and respect. In addition, current mandatory criminal justice policies have become so intrusive in many victims’ lives that limitations are needed to prevent the threat of state abuse. These …

Domestic Violence Lawmaking In Asia: Some Innovative Trends In Feminist Lawmaking, Rangita De Silva De Alwis

All Faculty Scholarship

Domestic violence lawmaking intersects global human rights norms and domestic women's movements. Domestic violence is both a global and local phenomenon. The World Bank argues that domestic violence accounts for one in five lost years in women aged 15-44. The costs range from direct expenses such as medical care and social services to productivity and labor market costs to the psychological toll imposed by the intergenerational transmission of violence. The international women's movement and the international human rights conventions have confirmed that violence in the home is neither a private issue nor a cultural practice. Domestic violence was placed on …