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Full-Text Articles in Law
Community Property And Conflict Of Laws: A Cacophony Of Cases, Karen Boxx
Community Property And Conflict Of Laws: A Cacophony Of Cases, Karen Boxx
Articles
Justice Cardozo is reported to have said that "the average judge, when confronted by a problem in the conflict of laws, feels almost completely lost, and, like a drowning man, will grasp at a straw." Conflict of laws can be vexing, but the resolution of a controversy involving multiple states' marital property systems can quickly become impenetrable. This is in part due to the fundamental conceptual differences between community property and common law marital property paradigms, the inconsistencies in the use of similar terms in the different systems, and the significant differences among the laws of the community property states …
Origins Of Idaho's Community Property System: An Attempt To Solve A Legislative Mystery, Elizabeth Brandt
Origins Of Idaho's Community Property System: An Attempt To Solve A Legislative Mystery, Elizabeth Brandt
Articles
No abstract provided.
Treatment Of Community Contributions To Mortgage Payments (Including Principal And Interest On Separate Property), Elizabeth Brandt
Treatment Of Community Contributions To Mortgage Payments (Including Principal And Interest On Separate Property), Elizabeth Brandt
Articles
No abstract provided.
Tribute To William F. Fratcher: Marital Property Rights In Transition, Lawrence W. Waggoner
Tribute To William F. Fratcher: Marital Property Rights In Transition, Lawrence W. Waggoner
Articles
"Marital property rights," a term that covers a vast multitude of rights or interests conferred by law on persons who occupy the status of spouse, are in a state of transition. To discuss the themes and trends that are emerging, this Article is divided into four discrete, yet related segments. The first segment addresses how the law allocates original ownership between spouses in a marriage. The second segment turns to the intestate share of the surviving spouse. This is not a topic that much concerns high-powered estate planners because intestate estates are usually fairly small. But to the surviving spouse, …
Income From Separate Property: Towards A Theoretical Foundation, Thomas R. Andrews
Income From Separate Property: Towards A Theoretical Foundation, Thomas R. Andrews
Articles
This article addresses an important area of historical disagreement among the community property states: the characterization of the rents, issues, and profits ("income") from separate property brought into or acquired during marriage. Of the nine community property states, five characterize the income derived from separate property as separate property. The other four states characterize such income as community property. Although there have been scattered discussions of this issue throughout the community property case law and literature over the years, I have searched the literature in vain for a comprehensive treatment of the question. Certainly there has not been one in …
Community Income, Federal Income Taxation And Divorce, John A. Miller
Community Income, Federal Income Taxation And Divorce, John A. Miller
Articles
No abstract provided.
Introduction To The First Annual Review Of Community Property Law, Elizabeth Brandt
Introduction To The First Annual Review Of Community Property Law, Elizabeth Brandt
Articles
No abstract provided.
The Multiple-Marriage Society And Spousal Rights Under The Revised Uniform Probate Code, Lawrence W. Waggoner
The Multiple-Marriage Society And Spousal Rights Under The Revised Uniform Probate Code, Lawrence W. Waggoner
Articles
Nearly everyone knows about the transformation of the American family that has taken place over the last couple of decades. The changes, from the latter half of the 1970s into the present, comprise one of the great events of our age. Articles on one aspect or another of the phenomenon frequent the popular press, and a special edition of Newsweek was recently devoted to the topic.' The traditional "Leave It To Beaver" family no longer prevails in American society. To be sure, families consisting of a wage-earning husband, a homemaking and child-rearing wife, and their two joint children still exist. …
Federal Income Taxation And Community Property Law: The Case For Divorce, John A. Miller
Federal Income Taxation And Community Property Law: The Case For Divorce, John A. Miller
Articles
No abstract provided.
Community-Property Treatment Of The Increase In Value Of A Separately Owned Business, Elizabeth Brandt
Community-Property Treatment Of The Increase In Value Of A Separately Owned Business, Elizabeth Brandt
Articles
No abstract provided.
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
The Estate Tax Marital Deduction, Harold Dubroff, Douglas A. Kahn
Articles
The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent's estate. Section 2056 achieves approximately the same result for married residents …
Bibliography Of Selected Material Relating To The Law Of Community Property, Arthur S. Beardsley
Bibliography Of Selected Material Relating To The Law Of Community Property, Arthur S. Beardsley
Articles
The following bibliography lists the familiar titles on the subject of Community Property but adds items from the periodical literature and annotations together with many unpublished theses contained in the collection of the University of Washington Law Library.