scholarly journals Marital Property and the Conflict of Laws: The Constitutionality of the "Quasi-Community Property" Legislation

1966 ◽  
Vol 54 (1) ◽  
pp. 252
Author(s):  
Barbara Brudno Gardner
Keyword(s):  
Conflict Of Laws ◽  
Community Property ◽  
Marital Property

scholarly journals To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939–1947

2009 ◽  
Vol 27 (3) ◽  
pp. 585-625
Author(s):  
Stephanie Hunter McMahon
Keyword(s):  
Income Tax ◽  
Family Income ◽  
Married Couples ◽  
State Law ◽  
Property System ◽  
Community Property ◽  
Tax Reduction ◽  
Marital Property ◽  
Federal Income Tax ◽  
Property Regime

In 1939, at the end of almost two decades of statewide want and despair, Oklahoma adopted the community property system “to save state residents on their federal income tax.” Between 1939 and 1947, Oklahoma and four other states openly and unabashedly exploited the Supreme Court's creation of what amounted to a tax loophole for the nation's wealthy; several more states seriously considered doing the same. In 1930, the Court had ruled that the community marital property regime of eight western states permitted their married couples to split family income between spouses, so that each spouse reported half of that income for federal income tax purposes. As a result of the federal government's progressive income tax bracket structure, in most cases this split meant that more of the family's income would be taxed in lower tax brackets. Thus, a property regime that was purely a creation of state law had the effect of reducing residents' federal tax obligations.

scholarly journals Community Property and Conflict of Laws

1933 ◽  
Vol 21 (3) ◽  
pp. 221
Author(s):  
Robert A. Leflar
Keyword(s):  
Conflict Of Laws ◽  
Community Property

Widows as Obstacles to Business: British Objections to Brazilian Marriage and Inheritance Laws

1995 ◽  
Vol 37 (4) ◽  
pp. 781-802 ◽  
Author(s):  
Muriel Nazzari
Keyword(s):  
Great Britain ◽  
Real Estate ◽  
Capital Accumulation ◽  
Industrial Revolution ◽  
Veto Power ◽  
British Imperialism ◽  
Community Property ◽  
The Status ◽  
Marital Property ◽  
British System

Implicit in the hegemonic “civilizing” discourse of nineteenth-century British imperialism was the assumption that Great Britain was a model to be followed by backward societies. Included in the British characterisics to be emulated was the status of their women. In this article I turn this assumption on its head by arguing that the capital accumulation permitting the Industrial Revolution in Great Britain was furthered not only by primogeniture, as many scholars have correctly argued, but also by a marriage regime in which wives and widows had few rights to property, for husbands were usually sole owners of all marital property and had full testamentary freedom. This arrangement permitted property to concentrate in male hands. In contrast, the marriage system based on Portuguese and Brazilian law was one of full community property, which gave wives veto power in the sale or mortgaging of all real estate and assured widows rights of succession to one-half of the marital property. This system was combined with limited testamentary freedom and equally partible inheritance for both sons and daughters. I argue that, though it was more equitable than the British system, it worked against the accumulation of capital.

scholarly journals Marital Property in Conflict of Laws

1952 ◽  
Vol 40 (4) ◽  
pp. 633
Author(s):  
William Q. de Funiak ◽  
Harold Marsh
Keyword(s):  
Conflict Of Laws ◽  
Marital Property
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