Prof. Crawford Reviews Estate and Gift Tax Law Review Articles of 2010

Check out our first 2011 addition to the Pace Law Library Podcasts site titled Estate and Gift Tax Law Articles of 2010.  Prof. Bridget Crawford from Pace Law School reviews interesting estate and gift tax law related articles that were published in the year of 2010.  Her review is forthcoming as an article in Tax Notes, titled Estate and Gift Tax Law Review Articles You Should Have Read (But Probably Didn't) in 2010.  See the article abstract here and enjoy listening.

Prof. B.J. Crawford Is Featured On Legal Theory Blog

Article titled Taxation, Pregnancy and Privacy by professor Bridget J. Crawford, Professor of Law and Associate Dean for Research and Faculty Development at the Pace University School of Law is featured on the Legal Theory Blog.

This Article frames a discussion of surrogacy within the context of existing income tax laws. A surrogate receives money for carrying and bearing a child. This payment is income by any definition, even if the surrogacy contract recites that it is a "reimbursement". Cases and rulings on the income tax consequences of the sale of blood and human breast-milk, as well as analogies to situations in which people are paid to wear advertising on their bodies, support the conclusion that a surrogate recognizes taxable income, although the IRS has never stated so. For tax purposes, the reproductive labor of surrogacy is work. The federal government should take steps to increase tax compliance. The Article considers, and then rebuts, privacy-based objections to surrogacy tax. Disclosure of income from surrogacy is a reasonable consequence of the freedom to engage in that activity.

Prof. B.J. Crawford Is Featured On Legal Theory Blog

Article titled The Third Wave's Break From Feminism by professor Bridget J. Crawford, Professor of Law and Associate Dean for Research and Faculty Development at the Pace University School of Law is featured on the Legal Theory Blog.

Janet Halley proves that third-wave feminism is wrong - wrongly described, that is. Young feminists in the United States tout a "third wave" of feminism that is hip, ironic and playful - the supposed opposite of the dour and strident "second wave" of 1970's feminism. ... "Feminism" is such mighty label that third-wave feminists want to remake it and Janet Halley wants to take a break from it. In spite of their different vocabulary, though, third-wave feminists and Janet Halley share similar goals and methods. Feminism has no use as a label -- a theory, even -- unless it yields to the complex realities of human experience. ... This essay explores the goals that third-wave feminists and Janet Halley share.