Taite, Freedom of Disposition v. Duty of Support: What’s a Child Worth?

Phyllis C. Taite has made available for download her article, Freedom of Disposition v. Duty of Support: What's a Child Worth?, published in the Wisconsin Law Review. The Abstract is as follows: Mandating financial responsibility for the care of children during one's lifetime is without question. Child support laws have been implemented in every state … Continue reading Taite, Freedom of Disposition v. Duty of Support: What’s a Child Worth?

Caldwell, The Documents Your Young Adult Child Needs

Caldwell describes how, after a child turns 18 and assumes the status of a legal adult, parents no longer have the authority to make medical decisions for their child. Caldwell writes, "unless your child has named you as his or her patient advocate under a patient advocate designation, you can be left powerless at the … Continue reading Caldwell, The Documents Your Young Adult Child Needs

Erb, Charitable Donation Deductions Plummet After Tax Reform

Erb describes how recent IRS data documents only 12 million taxpayers claiming the charitable donation deduction during the 2018 tax year; the deductions totaled $102.7 billion. Meanwhile, during the 2017 tax year, more than 33 million taxpayers claimed the charitable total deduction, leading to a total of $160 billion claimed. According to Erb, this gap … Continue reading Erb, Charitable Donation Deductions Plummet After Tax Reform

Porter, Why Aren’t More Women Working? They’re Caring for Parents

Porter describes a trend where "the burden of care for aging relatives is reshaping the lives of millions of others." According to the U.S. Department of Labor, "about 15 percent of women and 13 percent of men 25 to 54 years old spend time caring for an older relative." According to Porter, the brunt of … Continue reading Porter, Why Aren’t More Women Working? They’re Caring for Parents

Tritt, The Stranger-to-the-Marriage Doctrine: Judicial Construction Issues Post-Obergefell

Lee-ford Tritt, University of Florida Levin College of Law, has made available for download his article, The Stranger-to-the-Marriage Doctrine: Judicial Construction Issues Post-Obergefell, published in the Wisconsin Law Review. The Abstract is as follows: The recent Supreme Court decision in Obergefell v. Hodges changed the legal understanding of marriage in the United States. By making … Continue reading Tritt, The Stranger-to-the-Marriage Doctrine: Judicial Construction Issues Post-Obergefell

Gallagher, Don’t Wait Until It’s Too Late: Creditor Claims Strictly Interpreted (Again)

Gallagher describes how the case of Shepherd of The Valley Lutheran Retirement Services v. Richard Cesta, Executor of the Estate of Rose Cesta, Trumbull illustrates the necessity of timely presenting claims after the death of a decedent. Reportedly, "the probate court agreed with the estate that the claim was not timely presented because the special … Continue reading Gallagher, Don’t Wait Until It’s Too Late: Creditor Claims Strictly Interpreted (Again)

Townsend, Magistrate Recommends Sustaining Imposition of FBAR Willful Penalty (8/28/19)

In the recent United States v. Rum ruling, the Court "granted the Government's Motion for Summary Judgment sustaining the FBAR willful penalty at 50% for a single year." Click here for the full Magistrate Report and Recommendation (dated 8/2/19). Click here for the Court Listener docket entries with available links to some of the underlying … Continue reading Townsend, Magistrate Recommends Sustaining Imposition of FBAR Willful Penalty (8/28/19)