Reforming the Tax Treatment of Divorce: Splitting the Benefits of a Split

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

Deconstructing Los Angeles or a Secret Fax from Magritte Regarding Postliterate Legal Reasoning: A Critique of Legal Education

This Article asks readers to imagine the shapes and colors of legal issues; it examines how people communicate and develop ideas through moving, metamorphosing images, especially computer graphics, and why methodology affects the eventual product of thought. Like dance, legal issues are described better through action than through words. Therefore, this Article challenges the principles of verbal reasoning upon which our legal system is based

Reforming the Tax Treatment of Divorce: Splitting the Benefits of a Split

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

"A Great Debate in Every Newspaper": Franklin D. Roosevelt, the Press, and American Foreign Policy, 1940-1941

“News, if unreported, has no impact,” wrote journalist Gay Talese in his history of the New York Times, The Kingdom and the Power. “It might as well have not happened at all. Thus the journalist is the important ally of the ambitious, he is a lamplighter for stars.” 1 Journalism is perhaps the most important ally of the politician; Walter Lippmann, founding editor of The New Republic, seemed to think so when in 1922 he wrote, “The news is the chief source of the opinion by which government now proceeds.” 2 This was certainly true of Franklin D. Roosevelt’s government. President Roosevelt engaged frequently with the press: he held press conferences twice a week in the Oval Office and developed a rapport with many reporters, joking with them, teasing them, and winning their respect. However Roosevelt struggled with many newspaper publishers. While reporters in the press room were largely friendly towards his administration’s policies, their editors and publishers, who were mostly Republican, influenced press coverage toward their own political point of view