Law Commons^™

Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog

All Faculty Scholarship

The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.

Forgotten Fathers, Daniel L. Hatcher

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Poor fathers like John are largely forgotten, written off as a subset of the unworthy poor. These fathers struggle with poverty – often with near hopelessness – within multiple systems in which they are either entangled or overlooked, such as child-support and welfare programs, family courts, the criminal justice system, housing programs, and the healthcare, education, and foster-care systems. For these impoverished fathers, the “end of men” is often not simply a question for purposes of discussion but a fact that is all too real. In the instances in which poor fathers are not forgotten, they are targeted as causes …

Wimmer Wins Flp Annual Exclusions, Wendy G. Gerzog

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In Wimmer, the Tax Court held that the income stream from a taxpayer’s gifts of family limited partnership interests was eligible for the annual exclusion. By comparing the income interest in the partnership’s dividend paying marketable securities to the income interest in a trust, the court made Wimmer a winner. But does the opinion logically lead to that conclusion?

Surrender And Subordination: Birth Mothers And Adoption Law Reform, Elizabeth Samuels

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For more than 30 years adoption law reform advocates have been seeking to restore for adult adoptees the right to access their original birth certificates, a right that was lost in all but two states between the late 1930s and 1990. The advocates have faced strong opposition and have succeeded only in recent years and only in eight states. Among the most vigorous advocates for access are “birth mothers” who surrendered their children during a time it was believed that adoption would relieve unmarried women of shame and restore them to a respectable life. The birth mother advocates say that …

Maryland's Family Divisions: Sensible Justice For Families And Children, Barbara A. Babb

All Faculty Scholarship

In January 1998, the judges of the Court of Appeals of Maryland signed Rule 16-204 and formally launched the process of family justice system reform in Maryland. During the ensuing fifteen years, Maryland became a national model in this area. These changes and improvements occurred largely because of the inspirational leadership of Chief Judge Robert M. Bell, a man owed a debt of gratitude by everyone involved in family law proceedings, including families, children, attorneys, judges, court personnel, and services providers, among others.

This Tribute honors Chief Judge Bell by contextualizing the enormity of the process and outcomes resulting from …