Law Commons^™

The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti

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Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …

Taxing Civil Rights Gains, Anthony C. Infanti

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In this article, I take a novel approach to the question of what constitutes a "tax." I argue that the unique burdens placed on same-sex couples by the federal and state "defense of marriage" acts (the DOMAs) constitute a tax on gay and lesbian families.

Classifying the DOMAs as a "tax" has important substantive and rhetorical consequences. As a tax, the DOMAs are subject to the same constitutional restrictions as other taxes. This opens them to challenge under the federal constitution's direct tax clauses and the uniformity clauses present in many state constitutions. Where such constitutional challenges are unavailable or …

State-Interest Analysis In Fourteenth-Amendment "Privacy" Law: An Essay On The Constitutionalization Of Social Issues, Carl E. Schneider

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Asked to resolve a social issue, Americans today turn readily to rights and to the Constitution that is understood to embody them. Many "vice" issues have long been thought particularly apt for a rights analysis. A constitutional resolution of vice issues is therefore inevitably a possibility, and its wisdom is inevitably a question. In this essay, I want to address that question by investigating an area of the law that has been recently constitutionalized family law. Family law is an example worth studying because rights thinking has won a considerable prominence in it: The Constitution has been used to transform …

Matrimonial Property And The Conflict Of Laws, Herbert F. Goodrich

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"This discussion forms the basis of a chapter in a text book on conflict of laws in preparation by the writer for The West Publishing Co., and appears with the permission of the publishers."-- Footnote

Divorce Problems In The Conflict Of Laws, Herbert F. Goodrich

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Divorce may be considered as the termination of the legal relationship between husband and wife by an act of the law. With the purely local aspect of legal questions regarding divorce, Conflict of Laws is not concerned. If a husband and wife are married and have their home in one state, legal questions concerning their divorce are local matters only. These will include the grounds for divorce, the particular court in which the action is brought, the procedure to be followed from commencement to termination of the action. In such a case it is only when some question concerning the …