Divorce and the displaced homemaker: a discourse on playing with dolls, partnership buyouts and dissociation under no-fault
Article Abstract:
Divorce law should be modeled on the law governing dissolution of partnerships to correct the economic disadvantages affecting displaced homemakers under the current no-fault divorce regime. In the proposed system, a spouse is entitled to a buyout of her interest in income from a marital enterprise continuing after the divorce. Based on a model for calculating enhanced earnings from human capital investments during marriage and buyout based on length of marriage, a more highly compensated husband will usually be required to pay maintenance to a wife who was primarily a homemaker.
Publication Name: University of Chicago Law Review
Subject: Law
ISSN: 0041-9494
Year: 1993
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Partnership interest abandonment: loss characterization
Article Abstract:
The Tax Court's decision in Citron makes it possible for abandoning partnership interests to be treated as ordinary losses for tax purposes. The decision makes it easier for partners to depart without suffering any tax consequences. As such, it should result in a slew of retrospective abandonment litigation and partnership manipulations. The decision should lead to decreases in tax revenue and favors the wealthy over the smaller partner.
Publication Name: The Journal of Corporation Law
Subject: Law
ISSN: 0360-795X
Year: 1992
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The White House Apparel Industry Partnership Agreement: Will Self-Regulation Be Successful?
Article Abstract:
Disclosure of oppressive labor conditions by overseas clothing workers assembling products for famous Americans caused Congress to update the 1938 Fair Labor Standards Act and the Clinton administration to create the White House Apparel Industry Partnership. Implementation of this self-regulation agreement began in 1999, and companies with similar provisions already in place will be at a competitive advantage.
Publication Name: Business and Society Review
Subject: Law
ISSN: 0045-3609
Year: 1999
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