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Articles 1 - 6 of 6
Full-Text Articles in Law
Even A Tax Collector Should Have Some Heart: Equitable Relief For The Innocent Spouse Under I.R.C. § 6013(E), Timothy Philipps, L. Bradford Braford
Even A Tax Collector Should Have Some Heart: Equitable Relief For The Innocent Spouse Under I.R.C. § 6013(E), Timothy Philipps, L. Bradford Braford
Northern Illinois University Law Review
This Article examines I.R.C. § 6013(e). The provision is intended to protect an innocent spouse from tax liability where a joint return is filed by one spouse who understates or misstates the joint return's taxable income, through no fault of the innocent spouse. This Article concludes that certain changes in LR.C. § 6013(e) are necessary in order for this provision to provide the equitable relief which all innocent spouses should enjoy.
Domestic Law, Ketta K. Zwibel
The Legal History Of The Family, Lee E. Teitelbaum
The Legal History Of The Family, Lee E. Teitelbaum
Michigan Law Review
A Review of Governing the Hearth: Law and the Family in Nineteenth-Century America by Michael Grossberg
Women And The Law Of Property In Early America, David H. Bromfield
Women And The Law Of Property In Early America, David H. Bromfield
Michigan Law Review
A Review of Women and the Law of Property in Early America by Marylynn Salmon
Redesigning The Spouse's Forced Share, John H. Langbein, Lawrence W. Waggoner
Redesigning The Spouse's Forced Share, John H. Langbein, Lawrence W. Waggoner
Articles
American forced-share law underwent a major round of reform in the 1960s. The main objective was to prevent the decedent from engaging in "fraud on the widow's share," that is, using nominal inter vivos transfers to evade the surviving spouse's forced-share entitlement. In jurisdictions that follow the Uniform Probate Code of 1969 (UPC), that mischief has been eradicated. The UPC, which is discussed in some detail below, extends the forced-share entitlement to property that has been the subject of inter vivos transfer. In the present article we develop the view that the time has come for a further round of …
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik
Scholarly Works
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