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Full-Text Articles in Law

Alimony Treatment For A Single Payment, Douglas A. Kahn Dec 2009

Alimony Treatment For A Single Payment, Douglas A. Kahn

Articles

Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 Congress adopted the antecedent to section 71. Although an alimony recipient must recognize gross income, section 215 provides the payer with a nonitemized deduction for the payment. Therefore, the alimony tax provisions provide a congressionally approved income-splitting arrangement which can benefit the parties by shifting income from a high-bracket taxpayer to one in a lower tax bracket. The parties can divide the resulting savings between them by altering the amount paid to the former spouse.


Looking At Marriage, Naomi Cahn Jan 2000

Looking At Marriage, Naomi Cahn

Michigan Law Review

In a recent book (not the subject of this Review), highly successful and popular authors John Gottman and Nan Silver set out their seven effective principles for making a marriage last. The final suggestion is that spouses should "create shared meaning, an inner life together that is rich with symbols and family rituals and that honors the hopes of both partners." In a happy marriage, the couples not only provide support for each other, but also "build a sense of purpose into their lives together." Professor Gottman has developed these principles as a result of twenty years of research and …


Lesbian Divorce: A Commentary On The Legal Issues, David L. Chambers Jan 1998

Lesbian Divorce: A Commentary On The Legal Issues, David L. Chambers

Articles

Lesbian couples who break up will find themselves in an awkward position under the law for two separable but related reasons. The first is that, because they were unmarried, they are subjected by the law to much the same uneven and ambivalent treatment to which unmarried heterosexual couples are subjected. The second, of course, is that they are gay or lesbian and thus regarded with special disfavor even in some states that have become more tolerant of unmarried heterosexual relationships. As a law teacher who is gay and who writes about family law issues relating to gay men and lesbians, …


Divorce Reform And The Legacy Of Gender, Milton C. Regan Jr. May 1992

Divorce Reform And The Legacy Of Gender, Milton C. Regan Jr.

Michigan Law Review

A Review of The Illusion of Equality: The Rhetoric and Reality of Divorce Reform by Martha Albertson Fineman


Rethinking Alimony: Marital Decisions And Moral Discourse, Carl E. Schneider Jan 1991

Rethinking Alimony: Marital Decisions And Moral Discourse, Carl E. Schneider

Articles

The riddle of alimony is why one former spouse should have to support the other when no-fault divorce seems to establish the principle that marriage need not be for life and when governmental regulation of intimate relationships is conventionally condemned. Perhaps the most intelligent and probing recent attempt to solve that riddle is Ira Ellman's The Theory of Alimony. In this article, I have two purposes. The first is to ask some questions about Professor Ellman's admirable inquiry into this intricate and intractable problem. These questions are not intended to disprove "the theory." Professor Ellman has, at the least, identified …


Bankruptcy Court Jurisdiction To Modify Alimony Payments Of Chapter 13 Debtors, Peter Swiecicki Apr 1981

Bankruptcy Court Jurisdiction To Modify Alimony Payments Of Chapter 13 Debtors, Peter Swiecicki

University of Michigan Journal of Law Reform

This article examines a bankruptcy court's power to modify a chapter 13 debtor's alimony payments. Part I discusses the bankruptcy court's jurisdiction in chapter 13 cases and the connection between the chapter 13 case and alimony modification proceedings. It then outlines the domestic relations limitation and the resulting conflict between bankruptcy courts and state courts with respect to alimony modification. Part II analyzes various arguments for and against allowing bankruptcy courts to hear alimony modification requests in chapter 13 cases. This analysis reveals that any state interests are far outweighed by the substantial benefits to be gained from consolidating the …


Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review Feb 1965

Reasonable Separation Agreement Executed On Understanding That Wife Would Obtain Foreign Divorce Is Invalid-Viles V. Viles, Michigan Law Review

Michigan Law Review

In July 1951, plaintiff and her husband, both New York residents, separated under a temporary agreement entitling the wife to 400 dollars a month for support. Soon thereafter, the husband urged his wife to divorce him, but she would not assent unless he raised her support payments to 459 dollars per month. This increase was embodied in a permanent separation agreement, executed in October 1951, which the husband signed on the oral understanding that the wife would obtain a divorce in the Virgin Islands. The wife journeyed to the Virgin Islands and, in December 1951, obtained a valid divorce decree. …


Chancery Practice On The American Frontier: A Study Of The Records Of The Supreme Court Of Michigan Territory, 1805-1836, William Wirt Blume Nov 1960

Chancery Practice On The American Frontier: A Study Of The Records Of The Supreme Court Of Michigan Territory, 1805-1836, William Wirt Blume

Michigan Law Review

The act of Congress of January 11, 1805, which created Michigan Territory out of Indiana Territory, provided that the new territory should have a government "in all respects similar" to that provided for the Northwest Territory by the Ordinance of 1787. The Ordinance had provided for the appointment of a court to consist of three judges who should have "a common law jurisdiction. "


Divorce For Temperamental Incompatibility, Lester B. Orfield Mar 1954

Divorce For Temperamental Incompatibility, Lester B. Orfield

Michigan Law Review

One not acquainted with American or Continental legal history might conclude that temperamental incompatibility as a ground for divorce is a novel and radical innovation. In fact, such divorces have been possible from the beginning of our history. Legislatures granted divorces until the last quarter of the nineteenth century. 'We are told that the legislature was appealed to in cases that were too flimsy or too whimsical for the courts."

About a century ago and for more than a generation later at least nine states had "omnibus clauses in their divorce statutes broad enough to include incompatibility of temper." No …


Criminal Procedure-Extradition For Non-Support Under Section 6 Of The Uniform Criminal Extradition Act, David D. Dowd, Jr. Feb 1953

Criminal Procedure-Extradition For Non-Support Under Section 6 Of The Uniform Criminal Extradition Act, David D. Dowd, Jr.

Michigan Law Review

Petitioner had been divorced while residing in the State of California and ordered to pay $30 per month to his wife for the support of three minor children. After moving to New Mexico he defaulted in the payments. The Governor of California requested the extradition of the petitioner under section 6 of the Uniform Criminal Extradition Act to answer the charge of failure to provide for minor children. Petitioner questioned his detention under the order for extradition by seeking a writ of habeas corpus in an original proceeding before the Supreme Court of New Mexico. Held, writ denied. Section …


Federal Estate And Gift Taxation-Adequacy Of Consideration In Transfers Connected With Divorce Proceedings Or Separation Agreements, Joseph G. Egan S.Ed. Apr 1950

Federal Estate And Gift Taxation-Adequacy Of Consideration In Transfers Connected With Divorce Proceedings Or Separation Agreements, Joseph G. Egan S.Ed.

Michigan Law Review

Today it is common procedure for a husband and wife, contemplating divorce or separation, to make an advance agreement concerning alimony and division of their property. Often this agreement will be adopted by the court in its decree of separation or divorce. It is the purpose of this comment to discuss the estate and gift tax consequences of such agreements. In order to understand properly the problems which have come up in connection with gift tax liability, it is necessary first to chart out the path taken under the estate tax.


Divorce-Separation For Statutory Period As A Ground Of Divorce Regardless Of Fault, William R. Hewitt S.Ed. Nov 1949

Divorce-Separation For Statutory Period As A Ground Of Divorce Regardless Of Fault, William R. Hewitt S.Ed.

Michigan Law Review

H sued W for a divorce on the statutory grounds that the parties had lived apart without cohabitation for ten years. The facts showed that the separation was caused by the willful abandonment of W by H and that H had lived in adultery after the separation and had not contributed to W's support since the separation. The trial court denied the divorce. On appeal, held, reversed. Where H and W have lived apart for the statutory period without cohabitation, H was entitled to the divorce regardless of the cause of the original separation and regardless of his …


Illegal Conditions And Limitations: Effect Of Illegality, Olin L. Browder, Jr Apr 1949

Illegal Conditions And Limitations: Effect Of Illegality, Olin L. Browder, Jr

Michigan Law Review

IN earlier articles the writer undertook to explore that miscellaneous and somewhat neglected field of law in which public policy is held to nullify the efforts of persons to impose certain types of conditions and limitations on dispositions of their property.' Such provisions most commonly take the form either of conditions subsequent or executory limitations, but occasionally appear as conditions precedent or special limitations. Unlike provisions which run afoul of the rule against perpetuities or the rules against restraints on alienation, the provisions in question usually prescribe conduct on the part of beneficiaries which is not directly related to the …


Domestic Relations-Recent Developments (A Service For Returning Veterans), John S. Bradway Jun 1946

Domestic Relations-Recent Developments (A Service For Returning Veterans), John S. Bradway

Michigan Law Review

During the past five years family life in America has been subjected to unusual strains. The repercussions of the war, as well as the usual peacetime factors, affecting the domestic circle have received attention of sociologists and lay writers. The legal implications have not made such prompt appearance in published form.

Information as to that part of the impact of family dislocation caused by war is available in many places, none the least important being the records in the offices of legal assistance officers in the armed forces, of the Committees on War Work set up by the American and …


Trusts-Right Of Divorced Wife Of Beneficiary Of Spendthrift Trust To Reach The Beneficiary's Interest In The Trust For Alimony And Support For Children, W. Wallace Kent May 1940

Trusts-Right Of Divorced Wife Of Beneficiary Of Spendthrift Trust To Reach The Beneficiary's Interest In The Trust For Alimony And Support For Children, W. Wallace Kent

Michigan Law Review

P, divorced wife of D, brought this action for alimony and for support money for her children. The object of the action was to reach the income from a spendthrift trust created for the benefit of D and his present wife and children in the will of D's mother. The will specifically provided that none of the proceeds of the trust were to go to P or her child. Held, the settlor had the right to devise her property in any manner she chose. There is nothing in the statutes or decisions of Wisconsin which forbid …


Taxation-Federal Income Tax-Taxation To Settlor Of Income From Trust Established To Discharge A Legal Obligation Jan 1936

Taxation-Federal Income Tax-Taxation To Settlor Of Income From Trust Established To Discharge A Legal Obligation

Michigan Law Review

Shortly before the entering of a decree of absolute divorce in favor of his wife, a husband agreed to transfer securities in trust for the wife's benefit in lieu of alimony and all other claims. The divorce decree incorporated the trust agreement. On certiorari to the Circuit Court of Appeals for the Eighth Circuit, which had sustained a tax against the settlor on the income of the trust estate on the ground that it discharged a legal obligation, the Supreme Court of the United States affirmed the judgment. After disposing of the argument that the trust was entirely voluntary since …


Taxation - Federal Income Tax - Discharge Of Legal Obligation By Creation Of Trust For Alimony As Basis For Taxation Of Settlor Feb 1935

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.


Divorce - Alimony - Modification Of Decree - Impairment Of Obligation Of Contracts Mar 1934

Divorce - Alimony - Modification Of Decree - Impairment Of Obligation Of Contracts

Michigan Law Review

A decree of divorce, following the terms of a prior agreement between the parties, ordered the defendant husband to assign to the plaintiff an insurance policy and pay her $105 per month as long as she remained unmarried. Later, the court upon the defendant's petition reduced the monthly allowance to $90, finding that the defendant's earnings had been diminished and that his remarriage had precipitated new family obligations and debts. Upon appeal of both parties, held, that the court had the power to modify the decree to conform to the changed conditions of the parties, and this modification did …


Conflict Of Laws - Jurisdiction On Service By Publication In A Suit For Maintenance Dec 1931

Conflict Of Laws - Jurisdiction On Service By Publication In A Suit For Maintenance

Michigan Law Review

A wife whose matrimonial domicil was in Washington, D. C., moved to Reno, Nevada, and there obtained a decree of divorce. Nine years later she filed a bill in the supreme court of the District of Columbia asking that the Nevada decree of divorce be declared void on the ground that she was induced to secure it by fraud and coercion; that a decree be entered requiring defendant to provide "maintenance and support"; and that his property within the jurisdiction of the court be sequestered to insure payment of the same. Sections 70 and 75 of title 14, Code D. …


Crimes - Venue- Non-Support, Abandonment, And Desertion Jan 1931

Crimes - Venue- Non-Support, Abandonment, And Desertion

Michigan Law Review

Defendant was divorced by his wife in A county in 1926. In 1929, defendant was indicted for non-support of his children, in B county, where his former wife and the children had maintained their home since the divorce. An objection to the venue was raised by the defense, on the ground that, if a crime was committed, it was consummated in A county, where defendant had been living during the time he was charged with non-support. Held, that "the venue of non-support is where that support should be rendered." State v. Anderson (Or. 1930) 290 Pac. 1904


Divorce Problems In The Conflict Of Laws, Herbert F. Goodrich Jan 1923

Divorce Problems In The Conflict Of Laws, Herbert F. Goodrich

Articles

Divorce may be considered as the termination of the legal relationship between husband and wife by an act of the law. With the purely local aspect of legal questions regarding divorce, Conflict of Laws is not concerned. If a husband and wife are married and have their home in one state, legal questions concerning their divorce are local matters only. These will include the grounds for divorce, the particular court in which the action is brought, the procedure to be followed from commencement to termination of the action. In such a case it is only when some question concerning the …


Provability In Bankruptcy Of Claims Arising Out Of Alimony Decrees Or Separation Agreements Between Husband And Wife, Ralph W. Aigler Jan 1912

Provability In Bankruptcy Of Claims Arising Out Of Alimony Decrees Or Separation Agreements Between Husband And Wife, Ralph W. Aigler

Articles

It was not until the decisions in Audubon v. Shufeldt, 181 U. S. 575, and Wetmore v. Markoe; 196 U. S. 68, that it was authoritatively determined in this country that alimony, whether in arrears at the time of filing petition, or payable in the future, was not provable in bankruptcy.