Law Commons^™

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.

Community Based Divorce Education Programmes: Short-Term And Longer-Term Impacts, Sherrill Hayes, Lori Pelletier

Faculty and Research Publications

Surveys of mandatory parent education in the USA (M J Geasler and K R Blaisure, ‘A review of divorce education programme materials’ (1998) 47 Family Relations 167–175; M J Geasler and K R Blaisure, ‘1998 Nationwide survey of court-connected divorce education programmes’ (1999) 37 Family and Conciliation Courts Review 36–63; S L Pollet and M Lombreglia, ‘A nationwide survey of mandatory parent education’ (2008) 46(2) Family Court Review 375–394) have demonstrated the positive impact of well-designed, evidence-based programmes on children and families. Divorce education programmes for parents are now required in many jurisdictions in 46 states in the USA (Pollet …

Report Of The Law Reform Committee On Ancillary Orders After Foreign Divorce Or Annulment, Aqbal Singh, Debbie Ong, Yock Lin Tan, Tiong Min Yeo

Research Collection Yong Pung How School Of Law

A matrimonial order of divorce, nullity or legal separation is often followed by ancillary orders relating to division of matrimonial property, custody of children and maintenance. Under Singapore law, many of the court’s powers in respect of these types of orders depend on the court having jurisdiction to pronounce on the status of the marriage. If an order made by a foreign court is recognised to have annulled or dissolved the marriage, then it is not possible for the Singapore court to assume jurisdiction in respect of the marriage; there is no marriage to speak of anymore. The legal consequence …

Parent Education Programs: Review Of The Literature And Annotated Bibliography, Barbara A. Babb, Gloria Danziger, Judith D. Moran, Itta Englander

All Faculty Scholarship

Court-connected parent education programs are an integral family service component in most of the nation’s family courts. These programs are implemented to enable the courts to respond efficiently and effectively to the proliferation of cases involving separation, divorce, and related issues such as child custody and access (Sigal, Sandler, Wolchik, and Braver, 2008; Pollet and Lombreglia, 2008; McIntosh and Deacon-Wood, 2003). Since 2007, parent education classes are mandatory in forty-six states (Pollet and Lombreglia, 2008). In Maryland, every court with jurisdiction over divorce and child custody matters utilizes some form of parent education.

The findings discussed in this literature review …

Incentivizing Divorce, Andrea B. Carroll

Journal Articles

Marriage is an important relationship, both for the parties to it and for society as a whole. Its benefits, stemming from the economies of scale and joint consumption inherent in the relationship, are largely unquestionable. And when marriage fails, the results are rather staggering. Economically, it is estimated that the annual cost of divorce to American taxpayers approaches $30 billion. From a social science perspective, the negative impacts of divorce on women and children have long been decried. In the face of these facts, we expect family law to fulfill a certain role. It should channel parties into the relationship …

Child Support And (In)Ability To Pay: The Case For The Cost Shares Model, Pamela Foohey

Articles by Maurer Faculty

Currently enacted child support guidelines primarily focus on maintaining children's economic well-being when a single household is split into two. This article argues that this focus discounts another consideration which, when combined with the current analysis, could further advance children's well-being: the ability of parents to pay. An analysis of payment characteristics demonstrates that lower child support obligations may increase the amount of child support paid on average. Lowering presumptive obligations will make lower-income parents better able and more likely to pay their obligations, thereby increasing the amount of child support paid to lower-income children, while at most only marginally …

Marriage And Divorce: Legal Foundations, Azizah Y. Al-Hibri

Law Faculty Publications

A six-volume work, this set constitutes a major revision and massive expansion of the 1995 Oxford Encyclopedia of the Modern Islamic World. In addition to covering Islamic societies in the modern world from the eighteenth century to the present, as the earlier four-volume set did, it will add a depth of historical background going back to the pre- Islamic era. The new reference also covers the full geographical extent of Islam by focusing not only on the countries in which Islam is dominant, but also on regions in which Muslims live as minorities, such as Europe and the Americas.

The One-Size-Fits-All Family, Margaret F. Brinig, Steven L. Nock

Journal Articles

Family policy and the law based on it assume universals. That is, if marriage improves the welfare of the majority of couples and their children, it is worth pushing as a policy initiative. Further, laws will be written (or kept on the books) that privilege marriage over other family forms. Similarly, research that tells us that divorce harms children except following the relatively small number of highly conflicted marriages, spawns efforts to preserve troubled marriages or even to roll back liberal or relatively inexpensive divorce laws. With yet another example, since adopted children mostly do better than children left either …