By Richard J. Wood
Family Tax Law, Second Edition, is organized around family law topics that also raise serious tax law issues. Its goal is to serve both the family law and tax law academic communities by providing a text book that links family law issues with related tax law problems. The book covers federal income tax issues concerning the formation and dissolution of family structures. It continues with chapters that address children, education, family health, family home and other family topics, along with the federal tax issues that accompany them. The first chapter provides a review of basic tax law principles sufficient to allow non-tax students to proceed with the family tax law materials that follow.
Family Tax Law supports a family law curriculum by providing detailed illustrations and problems concerning family law topics and the associated federal income taxation issues. By omitting business and gift and estate tax matters, there is more space for in-depth discussions of family law topics. Family Tax Law contains the text of every section of the Internal Revenue Code necessary to understand the family law issue being discussed. It will not be necessary for students to purchase a separate supplementary code book. A teachers manual is available.
Prior to becoming a full-time law professor in 1990 at Capital University Law School in Columbus, Ohio, Professor Wood spent 10 years with the IRS Office of Chief Counsel in Washington, D.C. In 1988, Wood was selected as one of three attorneys in the Office of Chief Counsel assigned to be visiting professors of law at an American law school.
Professor Wood teaches tax law courses including, federal personal income tax and family tax law, as well as courses in business associations, and has published articles on various tax subjects in leading law reviews.
Professor Wood speaks regularly on the tax implications of adoption at Adoption Academy programs presented by the National Center for Adoption Law and Policy. Early in his career Wood worked with the San Francisco non-profit law firm Gay Rights Advocates where he participated in their efforts to defeat the Briggs Initiative.
November 2011, Hardcover, 474 pages