Law Commons^™

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …

Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson

Samuel A. Donaldson

Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …

Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Amicus Brief In "Robincheaux V. Caldwell", Tanya Washington, Catherine Smith, Susannah Pollvogt

Tanya Monique Washington

No abstract provided.

Parental Separation And The Child Custody Decision -- Towards A Reconception, Roxanne Mykitiuk, David Duff

Roxanne Mykitiuk

No abstract provided.

Equal Families, Equal Parents, Equal Spouses, Equal Marriage: The Case Of The Missing Patriarch., Shelley Gavigan

Shelley A. M. Gavigan

No abstract provided.

Children's Rights In The Midst Of Marriage Equality: Amicus Brief In Obergefell V. Hodges By Scholars Of The Constitutional Rights Of Children, Tanya Washington, Susannah Pollvogt, Catherine Smith, Lauren Fontana

Tanya Monique Washington

No abstract provided.

Brief Of Amici Curiae Scholars Of The Constitutional Rights Of Children In Support Of Petitioners, Tanya Washington, Susannah Pollvogt, Catherine Smith, Lauren Fontana

Tanya Monique Washington

No abstract provided.

The Law’S Obligation To Recognize And Support The Family Business: Foundations In Principles Of The Subsidiarity, Freedom Of Affiliation, And Promotion Of The Best Interests Of The Child, Scott Fitzgibbon

Scott T. FitzGibbon

Paternity Fraud: Regulation Of Women’S Sexuality And Family Relationships, Susan Ayres

Susan Ayres

No abstract provided.

Paternity Fraud And Family Secrets, Susan Ayres

Susan Ayres

No abstract provided.

Full Faith And Credit For Homosexual Marriage And A Resurgent Defense Of Marriage Act, Steven Specht

Steven Specht

When the Court considered Section 3 of the Defense of Marriage Act (DOMA) in United States v. Windsor, it carefully avoided addressing Section 2 which created the ability for states to ignore the Full Faith and Credit Clause of the U.S. Constitution. Though bans on same-sex or homosexual marriage are slowly being overturned by the courts, Section 2 creates a work-around for many states to not recognize same-sex marriages from other states on grounds of public policy. Even if the Court is to strike down all state bans on same-sex marriage in an upcoming opinion, no case on Section 2 …