Law and Race Commons^™

Beyond The 'Resiliency' And 'Grit' Narrative In Legal Education: Race, Class And Gender Considerations, Christian Sundquist

Articles

Law schools have been struggling to adapt to the “new normal” of decreased enrollments and a significantly altered legal employment market. Despite the decrease in traditional attorney jobs, as well as the possibility that artificial intelligence systems such as “ROSS” will displace additional jobs in the future, there still remains a significant gap in legal services available to the poor, middle class, and immigrants. The integration of social justice methodologies in the classroom thus has become critically important to the future of legal education and of the very practice of law.

Many commentators on the future of legal education have …

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 …

Critical Tax Theory: An Introduction, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Our book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be …