Law Commons^™

Loving Before And After The Law, Loving Before And After The Law, Angela P. Harris

Angela P Harris

No abstract provided.

Same-Sex Marriage, Same-Sex Cohabitation, And Same-Sex Families Around The World: Why ‘Same’ Is So Different?, Macarena Saez

Articles in Law Reviews & Other Academic Journals

This paper briefly explains the situation of same sex couples in countries that have opened marriage to individuals of the same sex, offers a summary and analysis of the status of same sex unions in several countries that have not opened marriage to same sex couples, and provides a comparative analysis of the most recurrent arguments used in the processes of recognition and denial of same sex unions in the countries reviewed.

Forty years ago, same sex couples were not legally accepted in any country. In the last thirty years, however, around 20% of the world has granted some rights …

Straight Is Better: Why Law And Society May Legitimately Prefer Heterosexuality, George W. Dent

Faculty Publications

America is embroiled in a culture war over homosexuality. The homosexual movement demands the end of “heteronormativity” - the social and legal preference for heterosexuality. It insists that “Gay Is Good” - just as good as heterosexuality. This article presents a defense of heteronormativity; it argues that straight is better. In particular, it argues that naturally conceiving, bearing and raising children is intrinsically good for parents; that it is both intrinsically and instrumentally good for children to be raised by their biological parents who are married to each other; and that traditional marriage is both intrinsically and instrumentally good for …

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti

Articles

Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.

In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …

Dismembering Families, Anthony C. Infanti

Book Chapters

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C. section 213, furthers domination in American society. On its face, section 213 probably does not seem a likely candidate for being tagged as furthering domination. After all, this provision aims to alleviate extraordinary financial burdens on taxpayers who already suffer from significant medical problems -- and who, by definition, lack the help of insurance to relieve those burdens. But, as laudable as this goal might be, careful attention to the text and context of section 213 reveals that it does not apply to all taxpayers …

Finding Home In The World: A Deontological Theory Of The Right To Be Adopted, Paulo Barrozo

NYLS Law Review

No abstract provided.

International Adoption: A Way Forward, Elizabeth Bartholet

NYLS Law Review

No abstract provided.