Family Law Commons^™

Measuring The Effects Of Feminist Legal Research: Looking Critically At "Failure" And "Success", Lisa Philipps

Osgoode Hall Law Journal

No abstract provided.

Feminism, Law, And Public Policy: Family Feuds And Taxing Times, Susan B. Boyd, Claire F. L. Young

Osgoode Hall Law Journal

This article offers a retrospective analysis of feminist research on tax and family law and developments in these fields since the early 1980s. We identify the sometimes contradictory trends-both in legislation and in case law-that raise questions about the influence that feminist research has had on these areas of law. We then flag some ongoing challenges confronting feminists engaged in law reform efforts. Some common themes will emerge, but notable differences are also evident in the ways that feminist thought has played out in tax and family law.

Does The Tax Law Discriminate Against The Majority Of American Children? The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education, Lester B. Snyder

San Diego Law Review

Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business - by far the majority of American income - is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This Article explores these tax broader (yet subtle) tax benefits and their impact on …

One Flesh, Two Taxpayers: A New Approach To Marriage And Wealth Transfer Taxation, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

This article critically examines the estate and gift tax rules currently applicable to martial wealth transfers and proposes a new system in which all transfers between spouses will be subject to taxation. The article begins by tracing the historic development of what the author calls the "one flesh, one taxpayer" approach to wealth transfer taxation. Over a period of more than thirty years, the marital deduction evolved from a tool for achieving geographic uniformity into an institution based on an unreal and idealized story of proper gender roles and the economic significance of marriage. After describing the wealth transfer tax …

Family Law, Elizabeth P. Coughter, Ronald R. Tweel

University of Richmond Law Review

No abstract provided.

Simplifying And Rationalizing The Federal Income Tax Law Applicable To Transfers In Divorce, Deborah A. Geier

Law Faculty Articles and Essays

This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an "Academic Adviser" to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.

Tax Treatment Of Defaulted Child Support: The Better Approach, Richard C.E. Beck

Other Publications

No abstract provided.

Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas

Articles & Chapters

No abstract provided.

Modern Coverture: Old Wine In Old Bottles, William P. Lapiana

Articles & Chapters

No abstract provided.

Tax Issues In Divorce, Marjorie A. O'Connell

William & Mary Annual Tax Conference

No abstract provided.

The Cost-Effective Divorce, Oregon Law Institute, Thomas I. Kramer, Wayne E. Harris, Herbert A. Trubo, Gary S. Levitt, Susan Howard Williams, Gary S. Leavitt, Mark M. Mcculloch, Richard G. Helzer, Jay Sickler, Kristena A. Lamar, Elizabeth Welch

Oregon Law Institute, 1996

Course Materials from the July 26, 1996 Program in Portland

The Kiddie Tax: A Nuisance Solution To A Nonexistent Problem (Special Tax Symposium), Richard C.E. Beck

Articles & Chapters

No abstract provided.

Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman

Articles by Maurer Faculty

No abstract provided.

Community Income, Federal Income Taxation And Divorce, John A. Miller

Articles

No abstract provided.

Looking For The Perfect Woman: The Innocent Spouse In The Tax Court, Richard C.E. Beck

Articles & Chapters

No abstract provided.

The Innocent Spouse Problem: Joint And Several Liability For Income Taxes Should Be Repealed., Richard C.E. Beck

Articles & Chapters

Husbands and wives who elect to file joint federal income tax returns

are jointly and severally liable for the entire tax due. Ninety-nine

percent of married couples who file income tax returns make the election

to file jointly, and each spouse thereby incurs personal liability for

the other spouse's income taxes. This Article argues that the rule is

unfair and unjustified and should be repealed

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Qualified Domestic Relations Orders, Craig Westbrook

University of Arkansas at Little Rock Law Review

No abstract provided.

Divorce: A Taxing Experience, Charles Edward Falk

William & Mary Annual Tax Conference

No abstract provided.

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.

Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman

West Virginia Law Review

No abstract provided.

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.

The Effect Of The Tax Reform Act Of 1984 On Alimony And Transfers Of Property Incident To Divorce, J. Thomas O'Brien Jr.

University of Richmond Law Review

The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This comment will focus on the changes made in the tax treatment of transfers of property incident to divorce, in the definitional requirements of alimony and separate maintenance, and on the changes affecting "alimony" trusts and other forms of property. It will then analyze these changes by contrasting them, in light of congressional intent, with their pre-Tax Act development and treatment and attempt to draw some conclusions with respect to their effectiveness. Other changes affecting domestic relations are not within the scope of this comment.

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.

Federal Recent Developments

American Indian Law Review

No abstract provided.

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

Villanova Law Review (1956 - )

No abstract provided.

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 …

Divorce And Separation: Income Tax Consequences, Barbara B. Lewis

William & Mary Annual Tax Conference

No abstract provided.

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.