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Electing Fairness: A Check-The-Box-Style Regime For Same-Sex Couples' Tax Filing Status, Jennifer Bird-Pollan
Electing Fairness: A Check-The-Box-Style Regime For Same-Sex Couples' Tax Filing Status, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
In the wake of the United States Supreme Court's decision regarding the Defense of Marriage Act in United States v. Windsor, tax lawyers and those interested in tax policy immediately wondered what consequences this change would have to the United States' federal tax laws. The Internal Revenue Service issued a Revenue Ruling explaining the position it took regarding the case, which answered many questions for taxpayers whose lives were affected by the decision. Because the IRS announced that it would recognize same-sex marriages based on the state of celebration of the marriage rather than the state of residence of …
Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
Law Faculty Scholarly Articles
What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our country -- with slavery followed by periods of de jure and de facto racial discrimination -- these constitutional law matters obviously must have racial dimensions.
Tax law, however, does not generally concern itself explicitly with matters of race. Tax law is often thought of as completely race neutral in …
At Loggerheads: The Supreme Court And Racial Equality In Public School Education After Missouri V. Jenkins, Roberta M. Harding
At Loggerheads: The Supreme Court And Racial Equality In Public School Education After Missouri V. Jenkins, Roberta M. Harding
Law Faculty Scholarly Articles
June 12th of 1995 marked a somber occasion in the annals of school desegregation litigation. On that day, the United States Supreme Court sent disturbing messages in its opinion in Missouri v. Jenkins. The Court's decision hinders achievement of the objective of school desegregation litigation—providing equal educational opportunities for African-American public school children—and detrimentally impacts other substantive areas of civil rights litigation. This article examines what I believe are several important general consequences of Jenkins's the impairment of a trial judge's discretionary equitable remedial powers; the Court's establishment of a new agenda that sacrifices the interests of African-American …