Law and Race Commons^™

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 …

The Content Of Our Characterizations, Paulette M. Cladwell

Michigan Journal of Race and Law

This essay suggests both further amplification of Yamamoto's guidelines for critical race praxis and, more importantly, recommends their application to the analysis and development of progressive race theory itself.