Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (188)
- Universitas Indonesia (121)
- University of Michigan Law School (21)
- New York Law School (9)
- University of Baltimore Law (8)
-
- University of Richmond (8)
- West Virginia University (7)
- Maurer School of Law: Indiana University (6)
- William & Mary Law School (4)
- Pace University (3)
- Schulich School of Law, Dalhousie University (3)
- University of Washington School of Law (3)
- Villanova University Charles Widger School of Law (3)
- BLR (2)
- Brigham Young University Law School (2)
- Osgoode Hall Law School of York University (2)
- Roger Williams University (2)
- University of Arkansas Little Rock (2)
- University of Georgia School of Law (2)
- University of Maine School of Law (2)
- University of Oklahoma College of Law (2)
- Boston University School of Law (1)
- Brooklyn Law School (1)
- Cleveland State University (1)
- Duke Law (1)
- Florida International University College of Law (1)
- Florida State University College of Law (1)
- Lewis & Clark Law School (1)
- Louisiana State University Law Center (1)
- Marquette University Law School (1)
- Keyword
-
- Divorce (21)
- Law (16)
- Tax (12)
- Taxation (12)
- Alimony (9)
-
- Marriage (9)
- Child support (7)
- Copyright (7)
- Income tax (7)
- SFFA (7)
- Affirmative Action (6)
- ESG (6)
- Gift tax (6)
- Internal Revenue Code (6)
- Investment (6)
- Children (5)
- Diversity (5)
- Estate tax (5)
- Legislation (5)
- Regulation (5)
- Securities and exchange commission (5)
- Addiction (4)
- Artificial intelligence (4)
- Community property (4)
- Constitution (4)
- Corporation (4)
- Credit (4)
- Equality (4)
- FLP (4)
- IRS (4)
- Publication Year
- Publication
-
- Seattle University Law Review (186)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- Michigan Law Review (18)
- All Faculty Scholarship (8)
- Articles & Chapters (7)
-
- West Virginia Law Review (7)
- University of Richmond Law Review (6)
- Indiana Law Journal (4)
- William & Mary Annual Tax Conference (4)
- Articles, Book Chapters, & Popular Press (3)
- Villanova Law Review (1956 - ) (3)
- Washington Law Review (3)
- American Indian Law Journal (2)
- Elisabeth Haub School of Law Faculty Publications (2)
- ExpressO (2)
- Maine Law Review (2)
- Osgoode Hall Law Journal (2)
- University of Arkansas at Little Rock Law Review (2)
- American Indian Law Review (1)
- Articles (1)
- Articles by Maurer Faculty (1)
- BYU Law Review (1)
- Brigham Young University Journal of Public Law (1)
- Brooklyn Journal of International Law (1)
- Buffalo Law Review (1)
- Duke Law & Technology Review (1)
- FIU Law Review (1)
- Faculty Publications (1)
- Faculty Scholarship (1)
- Florida State University Law Review (1)
- Publication Type
Articles 391 - 420 of 422
Full-Text Articles in Family Law
Survey Of Developments In West Virginia Law: 1976
Survey Of Developments In West Virginia Law: 1976
West Virginia Law Review
No abstract provided.
Federal Taxation In Separation And Divorce, Edward S. Graves
Federal Taxation In Separation And Divorce, Edward S. Graves
William & Mary Annual Tax Conference
No abstract provided.
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Deductibility Of Expenses For Child Care And Household Services: New Section 214, Alan L. Feld
Faculty Scholarship
It is increasingly common to find families composed of husband, wife and young children, where both husband and wife are gainfully employed. For some, this pattern is regarded as preferable to the older "ideal" family, where the husband was the sole breadwinner and the wife cared for the children, performed household chores and perhaps engaged in social or charitable activities. Where both spouses are gainfully employed, it is often necessary for the family to employ household help to care for the children and do the housework. These expenditures are "necessary" to the gainful employment of both spouses in the sense …
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Selected Tax Aspects Of Divorce And Property Settlements
Selected Tax Aspects Of Divorce And Property Settlements
Indiana Law Journal
No abstract provided.
Income Tax--Alimony Pursuant To An Invalid Divorce, Raymond Albert Hinerman
Income Tax--Alimony Pursuant To An Invalid Divorce, Raymond Albert Hinerman
West Virginia Law Review
No abstract provided.
Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola
Income Tax Validity Of Invalid Migratory Divorces And The Rule Of Validation, Thomas J. Tumola
Villanova Law Review (1956 - )
No abstract provided.
Widow's Succession In Common-Law Property State To Husband's Rights In Her Half Of Community Property Is Taxable And Valued At One-Half Of Entire Community--In Re Kessler's Estate, Michigan Law Review
Widow's Succession In Common-Law Property State To Husband's Rights In Her Half Of Community Property Is Taxable And Valued At One-Half Of Entire Community--In Re Kessler's Estate, Michigan Law Review
Michigan Law Review
While residing with his wife in California, decedent purchased stock, which under California law became community property. The couple later moved to Ohio, a common-law property state, where decedent died. An Ohio probate court approved the executor's determination that the widow's one-half interest in the stock was not subject to the Ohio succession tax. On appeal by the state tax commissioner to the Ohio Supreme Court, held, reversed, three judges dissenting. A wife's succession to her husband's right to manage and control her half of the community property is subject to the Ohio succession tax on joint and survivorship …
Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review
Net Operating Loss Sustained By Taxpayer Prior To Marriage Cannot Be Applied Subsequently Against Spouse's Income- Calvin V. United States, Michigan Law Review
Michigan Law Review
Prior to marriage, plaintiff-wife sustained net operating losses which she was entitled to carry over under section 172 of the Internal Revenue Code. For the year 1959, the plaintiffs filed a joint return in which they applied the wife's net operating loss carryover deduction to both of their incomes. The Commissioner allowed the loss carryover to be applied to the wife's but not to the husband's income. In a suit for refund of taxes withheld from the husband's wages, held, judgment for defendant. If a husband and wife elect to file a joint return, net operating losses sustained by …
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Michigan Law Review
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.
Capital Gains Taxation On The "Transfer" Of Appreciated Property From Husband To Wife Pursuant To A Divorce Settlement
Indiana Law Journal
No abstract provided.
Taxation-Federal Income Tax-Divocrce Property Settlement As A Taxable Event, Martin B. Dickinson Jr., S.Ed.
Taxation-Federal Income Tax-Divocrce Property Settlement As A Taxable Event, Martin B. Dickinson Jr., S.Ed.
Michigan Law Review
Respondent taxpayer transferred stock to his former wife pursuant to a voluntary property settlement agreement incorporated in their divorce decree. As consideration for the securities conveyed, his wife released her rights to alimony, dower, and intestate succession under Delaware law. The Commissioner of Internal Revenue assessed as taxable gain the difference between the taxpayer's basis for the stock and its market value at the time of the transfer, but the Court of Claims ruled that the taxpayer realized no taxable gain from the transfer. On certiorari, held, reversed. The exchange was a taxable event in which the taxpayer received …
Recent Cases
University of Richmond Law Review
This article provides a list of the recent cases and their summaries for the year of 1963.
Notable Legislation Of 1962, Harry L. Snead Jr.
Notable Legislation Of 1962, Harry L. Snead Jr.
University of Richmond Law Review
Unless otherwise indicated, the statutes and amendments noted below will be effective on June 29, 1962. All code refer- ences are to the 1950 Code of Virginia.
Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht
Income Tax--Alimony--Payment For Months Prior To Divorce Decree Not Deductible, Arthur Mark Recht
West Virginia Law Review
No abstract provided.
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Transfers Of Joint Property In Contemplation Of Death: A Call For Immediate Statutory Revision, L. Hart Wright
Michigan Law Review
For years the Tax Court sided with the government and the Court of Appeals for the Third Circuit in asserting that the contemplation-of-death provision of the estate tax act was sufficiently elastic to include the tax concept of ownership reflected in the joint-property provision of the same act. The alliance between those tribunals on this point was recently broken, however, when the Tax Court shifted to the competing view supported by taxpayers and the appellate court for the Ninth Circuit. It now believes that the two provisions mentioned above are complete strangers even though at one time these two were …
Federal Taxation Of Alimony Arrangements, Henry D. Collins
Federal Taxation Of Alimony Arrangements, Henry D. Collins
West Virginia Law Review
No abstract provided.
Taxation-Federal Income Tax-Payments Under Written Agreement Incident To Divorce, David W. Rowlinson S. Ed.
Taxation-Federal Income Tax-Payments Under Written Agreement Incident To Divorce, David W. Rowlinson S. Ed.
Michigan Law Review
Petitioner and her husband separated in January 1919 after marital difficulties. The following sequence of events transpired in the next four months: the husband employed detectives to follow his wife and discover evidence on which a divorce action could be predicated; petitioner instituted proceedings for legal separation; a separation agreement was executed under which the husband was to give petitioner an initial payment of $200,000 and subsequent annual payments of $30,000 for her life; the husband began a suit for divorce to which petitioner counterclaimed for a divorce; a divorce was decreed in favor of petitioner. Petitioner did not ask …
Gift Taxability Of Divorce Settlements
Taxation -Family Partnerships-Capital "Originating" With The Wife, Bayard E. Heath S.Ed.
Taxation -Family Partnerships-Capital "Originating" With The Wife, Bayard E. Heath S.Ed.
Michigan Law Review
In 1937 petitioner, P, gave his wife and sister each $2500 worth of stock in X Corporation. In 1940 he and A formed a partnership unrelated to the business of X corporation. Later in the year they decided to incorporate this partnership. Meanwhile, P desired to obtain all of the stock of X in order to take advantage of an opportunity to sell it to other interests at a substantial profit. His wife and sister gave him their shares in X for his promise to give them shares in the new corporation formed from the partnership of P and …
Taxation--Income Tax--Nondeductible Losses--Intra-Family Transactions, Bayard E. Heath S.Ed.
Taxation--Income Tax--Nondeductible Losses--Intra-Family Transactions, Bayard E. Heath S.Ed.
Michigan Law Review
Petitioner managed his wife's as well as his own estate. On several occasions, to establish tax losses, he ordered his broker to sell certain stock on the Stock Exchange for his account, and then to buy the same number of shares of the same stock for his wife's account. Petitioner claimed losses derived from these sales when filing his income tax return, but the commissioner disallowed these deductions on the authority of section 24 (b) of the Internal Revenue Code. On the taxpayer's application to the Tax Court, it held section 24 (b) inapplicable. The circuit court of appeals reversed …
Some General Aspects Of Michigan Community Property Law, William E. Burby
Some General Aspects Of Michigan Community Property Law, William E. Burby
Michigan Law Review
The common law, in recognition of the fact that one spouse is entitled to some economic security in the property of the other spouse, evolved the interests known as dower and curtesy. These interests, of course, apply only with respect to land. The husband enjoyed an additional economic advantage that came from the management and control of his wife's property. This latter advantage has disappeared with the advent of Married Women's Property Acts that confer upon married women the right to manage their own estates. Statutes have also expanded on the concept of dower and curtesy by providing for a …
Taxation--Estate Tax--Alimony Deduction, J. G. H.
Taxation--Estate Tax--Alimony Deduction, J. G. H.
West Virginia Law Review
No abstract provided.
Family Partnerships Under The Income Tax, Yale A. Barkan
Family Partnerships Under The Income Tax, Yale A. Barkan
Michigan Law Review
The usual type of family partnership has the taxpayer operating or organizing a business, and giving or selling a portion of that business to his wife or children. The aim of the taxpayer is to divide his income among members of the family group. The profits are thus taxed to two or more individuals, rather than to the taxpayer alone. Recognition of these family partnerships for federal income tax purposes is just one aspect of the family income problem.
Any More Light On Haddock V. Haddock? The Problem Of Domicil In Divorce, Harold Wright Holt
Any More Light On Haddock V. Haddock? The Problem Of Domicil In Divorce, Harold Wright Holt
Michigan Law Review
AT first glance it seems a work of foolhardiness or of supererogation to embark upon a rediscussion of any problems arising from Haddock v. Haddock. True, the decision of the majority of the Supreme Court in that case has not won wholehearted support from the bench or legal profession. True it is, also, that collusive divorces still flourish. These considerations alone might, perhaps, lead the reader to concede that it would not be unfruitful to speculate upon an eventual modification of some of the principles which the Court in that case approved. If, however, further justification is demanded of …
Constitutional Law--Income Tax--Husband And Wife As Taxable Unit, Bernard Sclove
Constitutional Law--Income Tax--Husband And Wife As Taxable Unit, Bernard Sclove
West Virginia Law Review
No abstract provided.
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley
Michigan Law Review
Civil Liability for False Testimony; Review by the Courts of the Decisions of the Land Department; Right of One Partner to Sue His Co-Partners in Conversion; Does a Tax Deed, Void on it Face, Give Color of Title; Interference With Employment by Trade Union;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignment for Creditors--Validity of Common Law Assignment Under State Statutes--Assignee May Maintain Replevin; Bills and Notes--Fraud--Ability to Read; Bills and Notes--Signature by Agent or Representative--Personal Liability; Boundaries--Meander Line as Boundary in Government Grants--Mistake in Survey; Carriers--Liability as Carriers of Live Stock; Contracts--Antenuptial Agreements--Performance Prevented by Party; Courts--Supreme Court--Review of Decisions of State Courts; Courts--United States Courts Enjoining Proceedings in State Courts--establishment of Railroad Rates by Commission; Criminal Law--Larceny--Fraudulent Use of Legal Process; Criminal Law--Reception of Verdict--Accused's Right to be Present; Dead Bodies--Power of Court to Order Exhumation to Procure Evidence; Evidence--Burden of Proof; Evidence--compelling Accused to Criminate Himself--Waiver of Privilege; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adoption--Defect in Proceedings--Effect; Bankruptcy--Equitable Rights under Unrecorded Mortgage--Agreement to Insure--Equitable Lien on Insurance Money; Bankruptcy--Insolvent Firm--Individual Estate of Unadjudicated Solvent Partner Not Subject to Administration; Bills and Notes--Liability of Indorser of Non-Negotiable Note; Bills and Notes--Liability of Irregular Indorser; Carriers--Wrongful Treatment of Passengers--Damages for Mental Suffering; Constitutional Law--Imprisonment for Debt--Peonage; Constitutional Law--Interstate Commerce--Shipments Within a State; Corporations--Foreign Corporations--Effect of Withdrawal From State--Validity of Service; Courts--Jurisdiction--Action Under the Laws of Another State; Covenants--Running with the Land; Damages--Destruction of Growing Grass; Evidence--Admissibility of a Deed as an Ancient Document; Evident--Admissions in Pleading; Garnishment--Nonresident Defendant--Jurisdiction; Jury--Right to Trial by Twelve Jurors--Waiver of Jury; …