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Full-Text Articles in Law

Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie H. Mcmahon May 2015

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 ...


Qualified Domestic Relations Orders, Craig Westbrook Jul 1986

Qualified Domestic Relations Orders, Craig Westbrook

University of Arkansas at Little Rock Law Review

No abstract provided.


Modification Of Divorce Decrees By Virtue Of The 1984 Tax Amendments Relating To Dependency Exemptions, Roger M. Baron Oct 1985

Modification Of Divorce Decrees By Virtue Of The 1984 Tax Amendments Relating To Dependency Exemptions, Roger M. Baron

University of Arkansas at Little Rock Law Review

No abstract provided.


Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson Apr 1984

Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson

University of Arkansas at Little Rock Law Review

No abstract provided.


Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow Jan 1984

Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow

Seattle University Law Review

The purpose of this Article is to consider the tax consequences of divorce, particularly those problems relating to property settlements. The tax consequences of alimony and child support are also considered. These problems have a long history that must be reviewed in order to understand both the present law and the current proposals which were considered by the House Ways and Means Committee during the last session of Congress. Unfortunately, the narrowness of the legislative proposals permits many of the problems to continue; the proposals change only the timing of the problem.


Divorce, An Overlooked Tax Planning Tool (Or Gimmick), Theodore W. Hirsh Jan 1981

Divorce, An Overlooked Tax Planning Tool (Or Gimmick), Theodore W. Hirsh

Maryland Law Review

No abstract provided.


Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger Jan 1980

Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger

Villanova Law Review

No abstract provided.


The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review May 1979

The Haitian Vacation: The Applicability Of Sham Doctrine To Year-End Divorces, Michigan Law Review

Michigan Law Review

This Note examines the propriety of applying the sham doctrine to tax-motivated divorces. Section I outlines the evolution of the sham doctrine from its exposition in Gregory v. Helvering through its expression in two different tests for commercial transactions. Section II then studies the relationship between state divorce law and the marital status provisions of the Internal Revenue Code to demonstrate the clear congressional preference for incorporating state law by reference rather than creating an independent federal law of marriage. It also examines the history of the 1969 Tax Reform Act in a vain effort to discern a congressional desire ...


Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel Jan 1978

Wright V. Commissioner, 62 T.C. 377 (1974), Aff'd, 543 F.2d 593 (7th Cir. 1976), Ruth L. Gokel

Florida State University Law Review

Income Tax- PROPERTY SETTLEMENT IN DIVORCE- AN UNSETTLED AREA OF SETTLED LAW.


Selected Tax Aspects Of Divorce And Property Settlements Jul 1966

Selected Tax Aspects Of Divorce And Property Settlements

Indiana Law Journal

No abstract provided.


Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola Jan 1966

Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola

Villanova Law Review

No abstract provided.


Federal Taxation Of Alimony Arrangements, Henry D. Collins Jun 1954

Federal Taxation Of Alimony Arrangements, Henry D. Collins

West Virginia Law Review

No abstract provided.


Taxation--Estate Tax--Alimony Deduction, J. G. H. Dec 1946

Taxation--Estate Tax--Alimony Deduction, J. G. H.

West Virginia Law Review

No abstract provided.