Family Law Commons^™

Koons: Interest Deduction And Flp Valuation Practice Pointers, Wendy G. Gerzog

All Faculty Scholarship

The Tax Court's Koons decision explains the rules for allowing an estate to deduct interest payments, and it details how the court arrived at a determination of the value of a family limited liability company interest.

Forgotten Fathers, Daniel L. Hatcher

All Faculty Scholarship

Poor fathers like John are largely forgotten, written off as a subset of the unworthy poor. These fathers struggle with poverty – often with near hopelessness – within multiple systems in which they are either entangled or overlooked, such as child-support and welfare programs, family courts, the criminal justice system, housing programs, and the healthcare, education, and foster-care systems. For these impoverished fathers, the “end of men” is often not simply a question for purposes of discussion but a fact that is all too real. In the instances in which poor fathers are not forgotten, they are targeted as causes …

Wimmer Wins Flp Annual Exclusions, Wendy G. Gerzog

All Faculty Scholarship

In Wimmer, the Tax Court held that the income stream from a taxpayer’s gifts of family limited partnership interests was eligible for the annual exclusion. By comparing the income interest in the partnership’s dividend paying marketable securities to the income interest in a trust, the court made Wimmer a winner. But does the opinion logically lead to that conclusion?

Surrender And Subordination: Birth Mothers And Adoption Law Reform, Elizabeth Samuels

All Faculty Scholarship

For more than 30 years adoption law reform advocates have been seeking to restore for adult adoptees the right to access their original birth certificates, a right that was lost in all but two states between the late 1930s and 1990. The advocates have faced strong opposition and have succeeded only in recent years and only in eight states. Among the most vigorous advocates for access are “birth mothers” who surrendered their children during a time it was believed that adoption would relieve unmarried women of shame and restore them to a respectable life. The birth mother advocates say that …

Reflections On Vawa's Strange Bedfellows: The Partnership Between The Battered Immigrant Women's Movement And Law Enforcement, Alizabeth Newman

University of Baltimore Law Review

No abstract provided.

Comment: The Case Of Two Biological Intended Mothers: Illustrating The Need To Statutorily Define Maternity In Maryland, Catherine Villareale

University of Baltimore Law Review

Sam was born a happy and healthy baby boy, much to the delight of his mothers, Sarah and Jen. Although Jen gave birth to Sam, Jen has no genetic connection to her son. Biologically, Sarah is Sam's "ova mother"' because Sam was conceived through assisted reproductive technology using Sarah's ovum that was fertilized in vitro by an anonymous sperm donor and implanted in Jen. Both Sarah and Jen share a biological connection to Sam, Sarah through DNA and Jen through carrying him for nine months and giving birth. Consequently, Sam has two biological mothers. Yet, in Maryland, at the time …

Legislative Oppression: Restricting Gestational Surrogacy To Married Couples Is An Attempt To Legislate Morality, Linda S. Anderson

University of Baltimore Law Review

Since the days of Baby M, surrogacy arrangements have become a well-accepted form of assisted reproduction. As one of the first alternatives available to those who could not create families naturally, surrogacy arrangements have been scrutinized and discussed from a variety of angles. Today, state laws determine whether surrogacy is allowed, establish the standards for the agreements and qualifications of those who use this form of family creation, and set limits on payments involved in such arrangements. Many states that regulate surrogacy through legislation have restricted the availability of surrogacy arrangements to married couples, thereby eliminating any non-traditional heterosexual couples, …

Maryland's Family Divisions: Sensible Justice For Families And Children, Barbara A. Babb

All Faculty Scholarship

In January 1998, the judges of the Court of Appeals of Maryland signed Rule 16-204 and formally launched the process of family justice system reform in Maryland. During the ensuing fifteen years, Maryland became a national model in this area. These changes and improvements occurred largely because of the inspirational leadership of Chief Judge Robert M. Bell, a man owed a debt of gratitude by everyone involved in family law proceedings, including families, children, attorneys, judges, court personnel, and services providers, among others.

This Tribute honors Chief Judge Bell by contextualizing the enormity of the process and outcomes resulting from …

Not All Defined Value Clauses Are Equal, Wendy G. Gerzog

All Faculty Scholarship

Defined value clauses used to value nonmarketable family limited partnership (FLP) interests create valuation distortions and other public policy issues. This paper describes these abuses and proposes the employment of restrictions similar to those applied to pecuniary formula marital deduction clauses.

The article explains how pecuniary formula marital deduction provisions created valuation distortions by allowing for undervaluation of the marital share that were remedied by the IRS’s Rev. Proc. 64-19 and the enactment of section 2056(b)(10). The article analyzes recent case law expanding the use of defined value clauses into the FLP area and criticizes the courts for not applying …

Purpose Vs. Power: Parens Patriae And Agency Self-Interest, Daniel L. Hatcher

All Faculty Scholarship

The purpose of human service agencies to serve vulnerable populations such as abused and neglected children derives from the common law doctrine of parens patriae, embodying the inherent role of the state as parent of the country. However, along with this foundational purpose, the parens patriae doctrine also provides power that is illusive to public knowledge and oversight. To maintain their cloak of power, the very agencies created to fulfill the parens patriae obligations — to protect the rights of children — have systematically battled the children’s efforts to claim those rights as their own. Also, the agencies have now …

Teaching Social Justice Lawyering: Systematically Including Community Legal Education In Law School Clinics, Margaret Martin Barry, A. Rachel Camp, Margaret E. Johnson, Catherine F. Klein, Lisa V. Martin

All Faculty Scholarship

There is a body of literature on clinical legal theory that urges a focus in clinics beyond the single client to an explicit teaching of social justice lawyering. This Article adds to this emerging body of work by discussing the valuable role community legal education plays as a vehicle for teaching skills and values essential to single client representation and social justice lawyering. The Article examines the theoretical underpinnings of clinical legal education, community organizing and community education and how they influenced the authors’ design and implementation of community legal education within their clinics. It then discusses two projects designed …

Defined Value Clauses And Fair Market Value, Wendy G. Gerzog

All Faculty Scholarship

In Hendrix the Tax Court considered the issues of whether defined value clauses were the result of arm’s-length transactions and whether they were void as against public policy. The underlying dispute was whether the taxpayers’ transfers of the John H. Hendrix Co. stock were valued at fair market value. With a decision favoring the taxpayers, the defined value clauses in both McCord and Hendrix impede the accurate valuation of taxable gifts to family members and of deductible charitable gifts.

Don't Forget Dad: Addressing Women's Poverty By Rethinking Forced And Outdated Child Support Policies, Daniel L. Hatcher

All Faculty Scholarship

In the dialogues regarding reducing poverty among women, especially mothers, the inextricably linked issues surrounding low-income men must be simultaneously considered. In social policy addressing women’s poverty, poor fathers have too often been considered primarily as an enemy to be pursued rather than a fellow victim of poverty’s wrath, and potential partner towards the cure. We want someone to blame, and many assume that poor single mothers are best served by always being encouraged — and even forced — to pursue the noncustodial fathers for financial support through adversarial means. Mothers applying for public assistance are forced to sue the …

The New Super-Charged Pat (Power Of Appointment Trust), Wendy G. Gerzog

All Faculty Scholarship

This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) …

Shapiro: Palimony And The Estate Tax, Wendy G. Gerzog

All Faculty Scholarship

In Estate of Shapiro, the Ninth Circuit held that an individual had a valid palimony claim under Nevada state law. However, the issue was whether the decedent’s estate qualified for a deduction for that claim under federal estate tax law.

Fortuity And Forensic Familial Identification, Natalie Ram

All Faculty Scholarship

On July 7, 2010, Los Angeles police announced the arrest of a suspect in the Grim Sleeper murders, so called because of a decade-long hiatus in killings. The break in the case came when California searched its state DNA database for a genetic profile similar, but not identical, to the killer’s. DNA is inherited in specific and predictable ways, so a source-excluding partial match might indicate that a close genetic relative of the matching offender was the Grim Sleeper. California’s apparent success in this case has intensified interest in policymaking for source-excluding partial matching. To date, however, little information about …

Linton Reversed: Indirect Gifts And The Step Transaction Doctrine, Wendy G. Gerzog

All Faculty Scholarship

The Ninth Circuit recently reversed the district court’s summary judgment in favor of the government in Linton on the issues of indirect gift and the applicability of the step transaction doctrine. The circuit court’s analysis focused on the taxpayers’ donative intent. With that emphasis, the Ninth Circuit remanded the case to the district court to determine the sequence of the relevant transactions.

Parenting By The Clock: The Best-Interest-Of-The-Child Standard, Judicial Discretion, And The American Law Institute's "Approximation Rule", Richard A. Warshak

University of Baltimore Law Review

No abstract provided.

Unfettered Discretion: Criminal Orders Of Protection And Their Impact On Parent Defendants, David Jaros

All Faculty Scholarship

The last two decades have witnessed an astonishing increase in the use of the criminal justice system to police neglectful parents. Recasting traditional allegations of neglect as criminal charges of endangering the welfare of a child, prosecutors and the police have involved criminal courts in the regulation of aspects of the parent child relationship that were once the sole province of family courts. This Article explores the legal implications of vesting judges in these cases with the unfettered discretion to issue protective orders that criminalize contact between a parent and her child. I argue that procedures for issuing protective orders …

Addressing Truancy Is A Complex Challenge, Barbara A. Babb, Gloria Danziger

All Faculty Scholarship

No abstract provided.

A More Humane Vision Of Family Law: Holistic Approach Needed To Shield Children From The Trauma Of Breakups, Barbara A. Babb, Mitchell K. Karpf

All Faculty Scholarship

No abstract provided.

Revitalizing The Adversary System In Family Law, Jane C. Murphy

All Faculty Scholarship

The way in which families resolve disputes has undergone dramatic change over the last decade. Scholars have focused much attention on a number of substantive law changes that have contributed to this transformation. These include the changing definitions of marriage, parenthood, and families. But less attention has been paid to the enormous changes that have taken place in the processes surrounding family dispute resolution. These changes have been even more comprehensive and have fundamentally altered the way in which disputing families interact with the legal system. Both the methods and goals of legal intervention for families in conflict have changed, …

Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog

All Faculty Scholarship

This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’

Significant Statistics: The Unwitting Policy Making Of Mathematically Ignorant Judges, Michael I. Meyerson, William Meyerson

All Faculty Scholarship

This article will explore several areas in which judges, hampered by their mathematical ignorance, have permitted numerical analysis to subvert the goals of our legal system. In Part II, I will examine the perversion of the presumption of innocence in paternity cases, where courts make the counter-factual assumption that regardless of the evidence, prior to DNA testing, a suspect has a 50/50 chance of being the father. In Part III, I will explore the unnecessary injection of race into trials involving the statistics of DNA matching, even when race is entirely irrelevant to the particular case. Next, in Part IV, …

For Those Not John Edwards: More And Better Paternity Acknowledgments At Birth, Jeffrey A. Parness, Zachary Townsend

University of Baltimore Law Review

No abstract provided.

Comments: In Light Of Crawford V. Washington And The Difficult Nature Of Domestic Violence Prosecutions, Maryland Should Adopt Legislation Making Admissible Prior Acts Of Domestic Violence In Domestic Violence Prosecutions, Jay A. Abarbanel

University of Baltimore Law Review

No abstract provided.

Balancing Liberty, Dignity And Safety: The Impact Of Domestic Violence Lethality Screening, Margaret E. Johnson

All Faculty Scholarship

This Article undertakes the first ever analysis of the consequences of the justice and legal system’s extensive use of lethality assessment tools for women subjected to abuse. An increasing number of states are now requiring their police, prosecutors, civil attorneys, advocates, service providers, and court personnel to assess women in order to obtain a score that indicates the woman’s lethality risk because of domestic violence. The mandated danger assessment screen of all women subjected to violence focuses only on the risk of homicide and thereby limits the definition of what is domestic violence. In addition, the accompanying protocol for the …

Evidence Issues In Cina Cases, Lynn Mclain

All Faculty Scholarship

This handout reviews different evidence issues involved in CINA (Children in Need of Assistance) cases in Maryland.

Stop The Killing: Potential Courtroom Use Of A Questionnaire That Predicts The Likelihood That A Victim Of Intimate Partner Violence Will Be Murdered By Her Partner, Amanda Hitt, Lynn Mclain

All Faculty Scholarship

Judges in domestic cases often underestimate the risk to a mother and her children that an angry and abusive father or other intimate partner poses. In a recent Maryland case, for example, two judges refused to deny a father visitation or require that visitation be supervised, despite the fact that the father had threatened suicide. During the father’s unsupervised visitation, he drowned all three of his children, then attempted to kill himself.

The Danger Assessment tool (the D.A.) developed by a Johns Hopkins Nursing professor and validated by herself and other social scientists shows how much the father’s thoughts of …

Collateral Children: Consequence And Illegality At The Intersection Of Foster Care And Child Support, Daniel L. Hatcher

All Faculty Scholarship

This Article is the third in a series addressing the conflict between state revenue maximization strategies and the missions of state agencies serving low-income children. The Article examines the policy of foster care cost recovery through child support enforcement. When children are removed from poor families and placed in foster care, federal law requires child welfare agencies to initiate child support obligations against the parents. Resulting payments do not benefit the children but are converted into a government funding stream to reimburse the costs of foster care. This cost recovery effort often subordinates the child welfare system’s primary goals of …