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Full-Text Articles in Law
Reproducing Value: How Tax Law Differentially Values Fertility, Sexuality & Marriage, Tessa R. Davis
Reproducing Value: How Tax Law Differentially Values Fertility, Sexuality & Marriage, Tessa R. Davis
Faculty Publications
Section 213 of the Internal Revenue Code permits a deduction for an individual’s fertility expenses, but it does not do so evenhandedly. This paper focuses on the current discriminatory effects of §213 doctrine as it is applied to the deductibility of fertility treatments for single persons and/or homosexual couples, as compared to heterosexual, married couples. Traditional economic analysis of the Code fails to explain such discrimination, thus a new approach is required. Utilizing tools from anthropological theory, this paper recognizes and analyzes our tax code (and specifically §213) as a cultural artifact and therein challenges the presumed objectivity of our …
The Lawmaking Family, Noa Ben-Asher
The Lawmaking Family, Noa Ben-Asher
Faculty Publications
Increasingly there are conflicts over families trying to “opt out” of various legal structures, especially public school education. Examples of opting-out conflicts include a father seeking to exempt his son from health education classes; a mother seeking to exempt her daughter from mandatory education about the perils of female sexuality; and a vegetarian student wishing to opt out of in-class frog dissection. The Article shows that, perhaps paradoxically, the right to direct the upbringing of children was more robust before it was constitutionalized by the Supreme Court in Meyer v. Nebraska (1923) and Pierce v. Society of Sisters (1925). In …