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The Unborn Victims Of Violence Act And Its Impact On Reproductive Rights, April A. Alongi
The Unborn Victims Of Violence Act And Its Impact On Reproductive Rights, April A. Alongi
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Microperformances Of Identity: Visible Same-Sex Couples And The Marriage Controversy, Marc R. Poirier
Microperformances Of Identity: Visible Same-Sex Couples And The Marriage Controversy, Marc R. Poirier
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Inferring A Right To Permanent Family Care From The United Nations Convention On The Rights Of The Child, The Hague Convention On Intercountry Adoption, And Selected Scientific Literature, Laura Matney Shapiro
Inferring A Right To Permanent Family Care From The United Nations Convention On The Rights Of The Child, The Hague Convention On Intercountry Adoption, And Selected Scientific Literature, Laura Matney Shapiro
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
Washington and Lee Law Review
The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code makes adjustments to its otherwise applicable rules. Most of the resulting related-party antiavoidance rules apply only in the context of specified formal relationships-marriage, parent/child, or owner/business. The Article tests this thesis by comparing the income tax treatment of heterosexual married couples with that of gay couples in committed long-term …
Till [My Parents'] Death Do Us Part: Exposing Testamentary Restrictions Placed On Marriages That Perpetuate Prejudice, Christina V. Bonfanti
Till [My Parents'] Death Do Us Part: Exposing Testamentary Restrictions Placed On Marriages That Perpetuate Prejudice, Christina V. Bonfanti
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.