Both political parties have been attacking the marriage penalty in the federal income tax code for a long time. Resulting from tax brackets that do not double upon marriage, the marriage penalty disproportionately affects the majority of married women who are secondary income earners due to...

This article considers a common scenario in which a surviving spouse challenges a prenuptial agreement that granted each spouse a life estate at the other's death, and whether the resulting settlement payment by the estate can qualify for the marital deduction when structured as a statutory...