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Full-Text Articles in Law
Property Distribution Physics: The Talisman Of Time And Middle Class Law, Margaret F. Brinig
Property Distribution Physics: The Talisman Of Time And Middle Class Law, Margaret F. Brinig
Journal Articles
Should the young professional's spouse get some share in a newly acquired career while the young military officer's will not? Does the division between alimony and property make any sense, given no-fault divorce? Is reimbursement for lost career opportunities plus a share in the couple's tangible property fair compensation for a divorcing spouse? Such difficult questions frame this piece, which will also—and I believe necessarily—digress into the nature of marriage, the duties of parenting, and modern divorce philosophy.
Comment On Jana Singer's Alimony And Efficiency, Margaret F. Brinig
Comment On Jana Singer's Alimony And Efficiency, Margaret F. Brinig
Journal Articles
I propose to make three comments on Professor Singer's article. First, I will present my views on the limitations of law and economics when applied to family law. Second, I will discuss why specialization between husbands and wives is not necessarily efficient, and perhaps not even the best use of law and economics in the study of the family. Finally, and perhaps most controversially, I will question whether there are gender differences that should impact alimony law.
Douglas V. Willcuts Today: The Income Tax Problems Of Using Alimony Trusts, Alan Gunn
Douglas V. Willcuts Today: The Income Tax Problems Of Using Alimony Trusts, Alan Gunn
Journal Articles
Using a trust to satisfy a husband's' obligation to support his wife after divorce can be an appealing option. However, a trust in connection with divorce generates taxation problems, such as whether the husband or the wife should be taxed for trust income. Three fundamental questions arise from this problem: (1) Should a wife who receives trust payments meeting the requirements of section 71 be taxed in full on those payments, or taxed only on payments characterized as distributions of trust income under the trust conduit rules? (2) Should the husband or the wife be taxed on the income of …