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Full-Text Articles in Law
The Federal Income Tax Effects Of The Missouri Version Of The Uniform Divorce Act, Alan Gunn
The Federal Income Tax Effects Of The Missouri Version Of The Uniform Divorce Act, Alan Gunn
Journal Articles
The marital property provisions of the new Missouri divorce law render the tax treatment of property transfers and alimony payments unclear. As to property transfers, the problem is that the new law appears to give the wife an interest in property that previously would have been regarded as belonging to the husband. Since this is so, it is possible to argue that a “transfer” of appreciated property to the wife is part of a “division” of property between “co-owners,” and therefore not taxable. Although transfers of appreciated property in connection with a divorce are usually taxable, divisions of community property …
Abortion: The Court Decides A Non-Case, Joseph O'Meara
Abortion: The Court Decides A Non-Case, Joseph O'Meara
Journal Articles
It took the Supreme Court 105 years to discover that the Fourteenth Amendment guarantees a personal right of privacy that invalidates state statutes forbidding abortion except to save the mother's life. As Mr. Justice Rehnquist pointed out, in a dissent that no member of the Court attempted to answer, at least thirty-six states had such anti-abortion statutes when the Fourteenth Amendment was adopted. None was attacked on the ground that they offended the newly adopted amendment. The only conclusion possible from this history is that the drafters did not intend to have the Fourteenth Amendment withdraw from the States the …