Showing papers by "Georgetown University Law Center published in 1984"

Expert testimony on malingering: The admissibility of clinical procedures for the detection of deception

Abstract: The detection of malingering in the legal context frequently requires the use of psychiatric and psychological expert testimony. These experts may rely on certain clinical techniques in order to detect deception. This article addresses the problem of the admissibility in evidence of clinical procedures used by these experts. The scientific reliability and effect on constitutional rights of procedures such as hypnosis, polygraphy, “truth” drugs, and psychological tests is examined.

Child Care, Work, and the Federal Income Tax

Abstract: This article explores the federal income tax treatment of employment-related child care expenses It takes both a theoretical and historical approach, examining the various ways in which the Code has dealt with child care in relation to conventional tax notions and values at play in the community at largePart II outlines the history of the Code's various childcare provisions It is a critical analysis whose purpose is to decide whether any of the provisions, which have existed, can be explained by a particular tax theoryPart III asks whether employment-related childcare expenses can be characterized as "business" or "personal" expenses This question is asked in the hope that it can reveal what the proper tax treatment of employment-related childcare expenses should be Would the exclusion of such costs be a refinement of the taxpayer's income or just another loophole?The issue of the imputed income of home production is taken up in part IV Should a deduction for childcare and household services be allowed so as to provide tax neutrality between wage work and housework? Part V takes a second run through the history developed in part II This time, however, the emphasis is sociological I explore whether our reasons for preferring one child care provision over another, or over none at all, are more a product of underlying values regarding work and family than adherence to tax theoryFinally, in part VI, the author discusses what type of childcare provision he thinks the Code should have in light of what he has presented in the paper