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17 Fam. L. Newsl. 1 (1976-1977)

handle is hein.journals/flwnwsltr17 and id is 1 raw text is: Iv \J ok SeO The Family Court In This Issue The Family Court ............. 1 Determination of Property Settlem ent ................. 1 Chairman's Column ........... 2 Matrimonial Litigation and Bankruptcy ................ 3 Cooperation Between Legal and Psychotherapeutic Communhities ............... 5 Case Notes ................... 14 1976 Tax Cases .............. 21 Mail Order Divorce ........... 22 Family Law in Federal Courts .... 22 Letters to the Editor ........... 22 by Judge Jean J. Jacobucci PRACTICE AND PROCEDURE INTRODUCTION The Family Court Concept Some states, in recognition of the need for integrating judicial matters, have created separate statutory Family Courts. The separate Family Court has the same weaknesses, the same limita- tions as the separate Juvenile Court. It tends to become isolated from the rest of the judicial system and thus becomes narrow and introspective. The ideal Family Court should exist as a department or division with- in the state's highest trial court of general jurisdiction. In this way the (continued on page 8) Determination of Property Settlement by Joseph N. DuCanto* I. INTRODUCTION Few areas of tax law are so clouded with misconception and misunder- standing of fundamental theory as is the application and implementation of the concepts of periodic pay- ments, often mistakenly called alimony, and true property set- tlements. From the fundamental theoretical confusion between the two contrasting concepts flows an incredible maze of Tax Court deci- sions which seek to unravel, for tax (continued on page 16) *Joseph N. Du Canto, partner in the Chica- go law firm of Bentley, Campbell, Du Canto & Silvestri, serves as a visiting professor of Family Law at Loyola University School of Law. He is a past chairman of the CBA Matrimonial Law Committee, a frequent lecturer to Bar groups, and has published numerous articles on the tax consequences of divorce. Mr. Du Canto serves as the National Counsel to the American Academy of Matrimonial Lawyers. Copyright © 1976 American Bar Association Produced by the ABA Press

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