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Arizona's Torres V. Terrell And Section 318.03: The Wild West Of Pre-Embryo Disposition, Catherine Wheatley

Indiana Law Journal

In this Note, Part I examines the three main approaches used in other state supreme court decisions to decide pre-embryo disposition disputes, as well as three perspectives on the legal status of the pre-embryo, and compares them with Arizona’s emerging law. Part II summarizes Arizona’s Torres trial court order and opinion and section 318.03. Part III then analyzes whether the Torres orders and Arizona’s new statutory “most likely to lead to birth standard”12 present constitutional issues and concludes that the trial court’s order, if reinstated by the Arizona Supreme Court, and section 318.03 can be challenged on substantive due process …

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

Indiana Journal of Law and Social Equality

Current law makes divorce a time for minimizing some couples’ taxes. The group who benefit from the reduction are unlikely to be those in greatest financial need following divorce. Existing divorce-related taxation focuses on shifting the tax burden between spouses, the implicit and explicit elections that enable this shifting, and the classification of who should be entitled to this tax reduction. This article argues that Congress should focus tax reduction on those with minimal resources following divorce to ensure an equitable distribution of the nation’s tax burden. This article proposes an alternative tax regime more consistent with mitigating inequality. Instead …

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