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provides guidance regarding the amount of an overpayment from a joint tax return that the IRS may offset against a spouse's separate tax liability for taxpayers domiciled in Arizona or Wisconsin. Arizona and Wisconsin are community property states and, under the respective state laws, each spouse has an undivided 50% interest in all community property.
... property owned by a spouse as either marital property or individual property. See Wis. Stat. se...
... in each year at issue on account of Wisconsin's marital property laws; (3) whether petitioners a...
Introduction - I. Classification - A. Classification of Property as Community or Separate - B. Example of Virtual Property: Blogs - C. Classification of Blogs - II. Management - A. Management of Community Property - B. Example of Virtual Property: Twitter Accounts - C. Management of Twitter Accounts - III. Termination - A. Termination of the Community - B. Example of Virtual Property: Facebook Profiles - C. Termination and Facebook Profiles - Conclusion
... summoned, or against lawfully attached property of an absent defendant, is entitled to as much for... "basic difference between the problem of marital capacity and the problem of support," and stated t...Co. v. Hague , the decedent was a Wisconsin resident who had died in an automobile accident wi...
...; Minneapolis, Minnesota; Madison, Wisconsin; Seattle, Washington; and Washington, D.C. (18) . ... employees, hospital visitation rights, property and inheritance rights, the right to sue for wrong... not based upon sex as claimed, but upon marital status, which is a legitimate classification ratio...
Introduction. I. Legal Consequences Of Unmarried Cohabitation. A. The Traditional Legal Treatment of Unmarried Cohabitants. B. Recent Recognition of Limited Legal Consequences of Unmarried Cohabitation. 1. Property Rights. 2. Domestic Violence. 3. Housing Discrimination. II. The Marital Privileges. A. The Spousal Testimonial Privilege. B. The Marital Communication Privilege. C. A Closer Look at the Purpose of the Marital Privileges. III. Recognizing A Cohabiting-Parent Privilege. A. Protecting Children of Unmarried Cohabitants. 1. The Effects of Parental Separation. 2. The Instability of Unmarried Cohabitation. 3. Protecting Children of Same-Sex Couples. 4. The Cohabiting-Parent Privilege Would Not Endanger Children. B. The Cohabiting-Parent Privilege Would Not Undermine Marriage. 1. Th...
..., Rhode Island, Vermont, Washington, Wisconsin, and the District of Columbia as having housing la...
... and respondent Sanderfoot divorced, a Wisconsin court awarded each one-half of their marital estat... Farrey a lien against Sanderfoot's real property. Sanderfoot did not pay Farrey, and subsequently f...
... were both residents of Hager City, Wisconsin, only one and a half miles from the Minnesota bord... law pertaining to spousal rights in marital property was the same as California's community pr...
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Contents in vLex United States
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