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Full-Text Articles in Law
A Game Theory View Of Family Law: Planning For A 500% Family Tax, Steven J. Willis
A Game Theory View Of Family Law: Planning For A 500% Family Tax, Steven J. Willis
FIU Law Review
Divorces involve money, which can prompt fierce legal battles. These include family obligations for child support, alimony, and property division. Small income changes can have huge consequences. For example, a $1,000 income increase can result in $5,000 of increased family obligations. A $10,000 increase can produce $50,000 of obligations. Or a $10,000 decrease can result in $50,000 of reduced obligations.
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler
Cleveland State Law Review
When a marriage dissolves there are tax consequences for everything from distribution of property to custody of the couple's children. The current tax system for alimony and child support strengthens the possibility of financial devastation. Under the present system, alimony and child support have opposite tax treatment. Many complicated rules have been added to distinguish between alimony and child support, which will be discussed later in this paper. There must be a simplification of the present law so that the average divorced taxpayer will be able to understand and implement the rules with or without sophisticated tax counsel or an …
Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow
Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow
Seattle University Law Review
The purpose of this Article is to consider the tax consequences of divorce, particularly those problems relating to property settlements. The tax consequences of alimony and child support are also considered. These problems have a long history that must be reviewed in order to understand both the present law and the current proposals which were considered by the House Ways and Means Committee during the last session of Congress. Unfortunately, the narrowness of the legislative proposals permits many of the problems to continue; the proposals change only the timing of the problem.
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger
Villanova Law Review
No abstract provided.
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel
Florida State University Law Review
Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.
Income Tax--Alimony Pursuant To An Invalid Divorce, Raymond Albert Hinerman
Income Tax--Alimony Pursuant To An Invalid Divorce, Raymond Albert Hinerman
West Virginia Law Review
No abstract provided.
Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht
Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht
West Virginia Law Review
No abstract provided.
Federal Taxation Of Alimony Arrangements, Henry D. Collins
Federal Taxation Of Alimony Arrangements, Henry D. Collins
West Virginia Law Review
No abstract provided.
Taxation - Federal Income Tax - Discharge Of Legal Obligation By Creation Of Trust For Alimony As Basis For Taxation Of Settlor
Michigan Law Review
A trust estate was created by a husband in accordance with a divorce decree, the income therefrom being paid to the wife in lieu of alimony. Provision was made for reversion of the estate on death of the wife and for payment of surplus income to the husband during the duration of the trust. Held, that the benefit arising from the discharge of a legal obligation constituted sufficient basis for trucing the trust income to the settlor. Willcuts v. Douglas, (C. C. A. 8th, 1934) 73 F. (2d) 130.