Law Commons^™

The Moonscape Of Tax Equality: Windsor And Behyond, Anthony C. Infanti

Articles

This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United States v. Windsor, which declared section three of the federal Defense of Marriage Act (DOMA) unconstitutional. The essay is important because, while other federal laws will apply to some same-sex couples some of the time, the federal tax laws are a concern for all same-sex couples all of the time. The essay is timely because it addresses the recently issued IRS guidance regarding the tax treatment of same-sex couples.

In this essay, I first describe the path that led to the decision …

Unfinished Equality: The Case Of Black Boys, Nancy E. Dowd

UF Law Faculty Publications

Vulnerabilities and identities theories have an interdependent and symbiotic relationship that is critical to achieve social justice. Vulnerabilities analysis demands the state to explain and correct structural inequalities, while identities theories call for constructs and stereotypes to be confronted, challenged, and transformed in order to achieve justice and equality. An example of the value of both theoretical perspectives is in challenging, uncovering, and demanding action to end the subordination of black boys. Analyzing the situation of black boys, from birth to age eighteen, and the interaction they have with individuals, institutional structures, and culture leads to a conclusion that identity …