Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti
Articles
Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.
In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …
Judges' Gender And Employment Discrimination Cases: Emerging Evidence-Based Empirical Conclusions, Pat K. Chew
Judges' Gender And Employment Discrimination Cases: Emerging Evidence-Based Empirical Conclusions, Pat K. Chew
Articles
This article surveys the emerging empirical research on the relationship between the judges' gender and the results in employment discrimination cases.