Law Commons^™

Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie Mcmahon

Faculty Articles and Other Publications

Scholars debate whether Congress should address nonrevenue objectives through the tax code. This Article furthers this research agenda by examining a case in which interested groups misinterpret Congress's limited objectives for targeted tax reduction. In this case of limited congressional objectives (tax reduction) but broader societal objectives (helping divorcing spouses and children of divorce), this Article questions whether these other nonrevenue objectives are furthered by the targeted tax reduction.

This examination of divorce-related taxation emphasizes the importance of narrowly tailoring tax policies to broader, nonrevenue goals as opposed to viewing tax reduction as an end in itself. If we want …

Incompetence To Maintain A Divorce Action: When Breaking Up Is Odd To Do, Douglas Mossman Md, Amanda N. Shoemaker

Faculty Articles and Other Publications

The law has well-established provisions for handling divorce actions initiated on behalf of persons already adjudged incompetent or by competent petitioners against incompetent spouses. But how should a court respond if a mentally ill petitioner who is competent to manage most personal affairs seeks to divorce a spouse for bizarre, very odd, or crazy-sounding reasons?

Several recent social developments - better psychiatric treatment, wider acceptance of divorce, population trends, and the advent of “no-fault” and unilateral divorce laws - have made it more likely that mentally ill petitioners will seek divorces. Yet the question of whether to allow a divorce …