Add to ORKGDisparate tax treatment of married couples in common law vis-a-vis community property states led to remedial congressional action a generation ago. The current inequity lies between married and unmarried couples. Correcting that imbalance will again require congressional action. Nevertheless, this Comment argues that precedent exists for judicial remedy of some of the inequitable tax burdens of the unmarried couple. Tax planning is beyond the scope of this Comment, but suggestions will be offered. Property rights and contract formation are treated only to the extent of their tax ramifications
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
The first section summarizes the major features of the tax law affecting families and family choices...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
With the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align ...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
This article focuses on the historical role of state marital property law in shaping the current fed...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
Current law makes divorce a time for minimizing some couples’ taxes. The group who benefit from the...
When the Supreme Court decided Poe v. Seaborn in 1930, it did not foresee the mischief its decision ...
Defining the married couple as a single tax unit under the federal individual income tax means that ...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
Eight states, Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas and Washington, have ...
Prior to 1948 it was immediately apparent that any discussion of federal estate and gift taxation ha...
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
The first section summarizes the major features of the tax law affecting families and family choices...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
With the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align ...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
This article focuses on the historical role of state marital property law in shaping the current fed...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
Current law makes divorce a time for minimizing some couples’ taxes. The group who benefit from the...
When the Supreme Court decided Poe v. Seaborn in 1930, it did not foresee the mischief its decision ...
Defining the married couple as a single tax unit under the federal individual income tax means that ...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
Eight states, Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas and Washington, have ...
Prior to 1948 it was immediately apparent that any discussion of federal estate and gift taxation ha...
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
The first section summarizes the major features of the tax law affecting families and family choices...