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Full-Text Articles in Law
The Child Client: Representing Children In Child Protective Proceedings, Merril Sobie
The Child Client: Representing Children In Child Protective Proceedings, Merril Sobie
Elisabeth Haub School of Law Faculty Publications
Part I of this article outlines the historical context and addresses the child's right to legal representation. Part II discusses the child's legal status by defining the specific legal interests, her procedural rights as a party to the litigation, the right to choose counsel, and the child's right to be involved as a participant. The penultimate Part analyzes the role of the child's counsel, including an outline of the relevant statutes, the diametrically opposed positions of state legislatures and the organized bar, and the hopelessly conflicting contemporary case law. The final Part addresses the fundamental deficiencies of the “best interests” …
The Profits And Penalties Of Kinship: Conflicting Meanings Of Family In Estate Tax Law, Bridget J. Crawford
The Profits And Penalties Of Kinship: Conflicting Meanings Of Family In Estate Tax Law, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections 2036, 2032A and 6166. The sections use terms such as family and related in ways that conflict with each other and with lay understanding of the terms. From an historical perspective, the multiple estate tax definitions reflect the Code sections' distinct purposes. From a theoretical perspective, they acknowledge the personal and economic interconnectedness within families as well as diversity in the structure of family arrangements. The existing definitions of family fall short, however, in that they fail to recognize the full range of associational arrangements that …