Law Commons^™

Taxing Civil Rights Gains, Anthony C. Infanti

Articles

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 …

Beyond The Binary: What Can Feminists Learn From Intersex And Transgender Jurisprudence?, Marybeth Herald

Marybeth Herald

This panel discussion focuses on recent developments in the intersex and transsexual communities. Recently, both movements have undergone profound changes and each has provided new and unique theoretical and practical perspectives that can potentially benefit other social justice groups. This dialogue describes these developments. It also emphasizes the importance of feminist, lesbian, gay, bisexual, transsexual and intersex activists becoming aware of the goals that they share and areas where their interests may diverge. As each of these movements develops their legal strategies, they need to be conscious of the potentially positive and negative ramifications that their approaches may have on …