Allocation of the joint return marriage penalty and bonus
Allocating income tax liability may be warranted for married couples filing jointly that live in separate property states or live in community property states but have substantial separate property, but tax case law provides little guidance. Allocations based on tax liability appear to be the most equitable and fair, but the joint return marriage penalty and marriage bonus complicate these allocations. Tax items such as deductions and credits provide additional challenges for tax professionals attempting to allocate tax liabilities for spouses with separate income streams.
Publication Name: Virginia Tax Review
Islamic marriage law
Sigheh is a Shiite Islamic contract of temporary marriage. A cleric sanctions the union, usually entered into for reasons of sex but sometimes with other motives as well. Women who consent to sigheh are usually from the lower classes. Other reasons for sigheh include infertility problems and the fact that this is the only way for Shiite men to marry non-Muslim women. Shiites believe Muhammad allowed sigheh.
Publication Name: The National Law Journal
No Palestinian 'return' to Israel
A response and critique of the ABA Journal Dec 2000 article advocating the Palestinian refugees' right of return to their former homes in Israel is given. Supporters of the right of return see this as a code word for the destruction of Israel and also speak inconsistently with a fundamental premise of the Oslo Agreements.
Publication Name: ABA Journal
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