Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Articles
These comments respond to proposed Treasury Regulations defining terms relating to marital status in the Internal Revenue Code following the Supreme Court's decision in the Windsor and Obergefell cases. The comments applaud the Internal Revenue Service for reading gendered terms relating to marital status in a gender-neutral fashion. For a number of reasons, however, the comments recommend that the final regulations omit the proposed rule for determining an individual’s marital status and, in its place, codify the current deference to local law in determining marital status for federal tax purposes. Most importantly, the comments further recommend that the final regulations …
Baker V. Nelson: Flotsam In The Tidal Wave Of Windsor's Wake, David B. Cruz
Baker V. Nelson: Flotsam In The Tidal Wave Of Windsor's Wake, David B. Cruz
Indiana Journal of Law and Social Equality
Part I of this Article sketches the virtually unbroken string of pro-marriage decisions in the lower federal and state courts since the U.S. Supreme Court’s 2013 ruling in United States v. Windsor to give a sense of the size and magnitude of this “tidal wave” of precedent. Next, Part II briefly explores some of the reasons that might help account for the flood of litigation and overwhelmingly positive outcomes. Part III tentatively suggests one way this flow of decisions in favor of marriage equality might influence the Supreme Court as it returns to the issue. Part II then at some …
Thrown Away For Being Gay: The Abandonment Of Lgbt Youth And Their Lack Of Legal Recourse, Caitlin "Casey" Judge
Thrown Away For Being Gay: The Abandonment Of Lgbt Youth And Their Lack Of Legal Recourse, Caitlin "Casey" Judge
Indiana Journal of Law and Social Equality
One of the most pervasive risks LGBT youth face today is the threat of being thrown out of their homes because of their sexual orientation. According to a Massachusetts Youth Risk Behavior Survey, one in four teens that identify as lesbian or gay are homeless. Of the estimated 575,000 to 2.8 million youth that are homeless each year, between 20 percent and 40 percent identify as LGBT. While youth homelessness is most often attributed to neglect, family tragedy, poverty, and addiction, most LGBT youth populations attribute their homelessness directly to their sexual orientation. This suggests that these parents and families …
How Law Shapes Experiences Of Parenthood For Same-Sex Couples, Nicholas K. Park, Emily Kazyak, Kathleen S. Slauson-Blevins
How Law Shapes Experiences Of Parenthood For Same-Sex Couples, Nicholas K. Park, Emily Kazyak, Kathleen S. Slauson-Blevins
Department of Sociology: Faculty Publications
Gay, lesbian, and bisexual (GLB) parents are increasingly common and visible, but they face a number of social and legal barriers in the United States. Using legal consciousness as a theoretical framework, we draw on data from 51 interviews with GLB parents in California and Nebraska to explore how laws impact experiences of parenthood. Specifically, we address how the legal context influences three domains: the methods used to become parents, decisions about where to live, and experiences of family recognition. Law and perception of the law make some pathways to parenthood difficult or unattainable depending on state of residence. Parents …