This paper describes the federal tax treatment of California registered domestic partners (RDPs) historically and prospectively. In May 2010 the federal government issued guidance that materially revised the government's prior position of ignoring state law property characterizations and...

Baltimore boasts more historic structures than any other American city. Nearly one-third of all its buildings, or more than 65,000 structures, are on the National Register of Historic Places. During the War of 1812, Francis Scott Key wrote “The Star-Spangled Banner” after watching bombs...