Law Commons^™

Tax And Time: On The Use And Misuse Of Legal Imagination, Anthony C. Infanti

Book Chapters

In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to alter its course? Or what if we could harness time by turning it into an exchangeable commodity, truly using time as money? In fact, there is no need to open a novel or watch a movie to experience time travel or to see time used as a medium …

Introduction To Oxford Handbook Of Feminism And Law In The U.S., Deborah L. Brake, Martha Chamallas, Verna L. Williams

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Combining analyses of feminist legal theory, legal doctrine and feminist social movements, this Handbook offers a comprehensive overview of U.S. legal feminism. Contributions by leading feminist thinkers trace the impacts of legal feminism on legal claims and defenses and demonstrate how feminism has altered and transformed understandings of basic legal concepts, from sexual harassment and gender equity in sports to new conceptions of consent and motherhood. It connects legal feminism to adjacent intellectual discourses, such as masculinities theory and queer theory, and scrutinizes criticisms and backlash to feminism from all sides of the political spectrum. Its examination of the prominent …

Gendered Normativities: The Role And Rule Of Law, Susanne Baer

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In the 21st century, human rights are as present as they are endangered. Specifically, sex/gender equality rights are contested, or actively abridged, which is to be understood as an attack on women and on people who do not fit a ‘normal’ pattern of gender relations. Yet in addition, these are attacks on democratic constitutionalism itself. The article argues that to properly understand the recent contestations of human rights, one must distinguish between critique and attack, and revisit the very form and content of human rights, to deal with law’s ambivalence, such as ‘legal colonialism’, and also take into account critical …

A Taxing Feminism, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Feminist perspectives are not new to tax law. The first academic piece bringing a feminist perspective to bear on tax law dates to the early 1970s, when Grace Blumberg published “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers.” Contemporaneously, none other than Ruth Bader Ginsburg (along with her tax lawyer husband Marty Ginsburg) brought a feminist perspective to bear on tax law when she argued Moritz v. Commissioner before the Tenth Circuit Court of Appeals, as depicted in the movie On the Basis of Sex. Since then, numerous other contributions have been …

Introduction To Feminist Judgments: Rewritten Tax Opinions, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Could a feminist perspective change the shape of the tax law? Most people understand that feminist reasoning has tremendous potential to affect, for example, the law of employment discrimination, sexual harassment, and reproductive rights. Few people may be aware, however, that feminist analysis can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on the reading and interpretation of statutes, Feminist Judgments: Rewritten Tax Opinions shows what a difference feminist analysis can make to statutory interpretation. This volume, part of the Feminist Judgments Series, brings …

Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti

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This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?

To capture and interrogate what often seems like a chasm …

Sport And Masculinity: The Promise And Limits Of Title Ix, Deborah Brake

Book Chapters

This paper uses the lens of masculinities theory to examine the connections between sport and masculinity and considers how law both reinforces and intervenes in sport’s production of masculinity. The paper urges moving beyond a "women vs. men" framework for examining gender equality in sport to include critical study of sport’s relationship to masculinities. The primary law examined in this chapter is Title IX of the Education Amendments in 1972, which is widely (and properly) credited with the explosive growth of women’s sports in the intervening decades. While Title IX has greatly expanded the range of culturally valued femininities for …

Dismembering Families, Anthony C. Infanti

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In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C. section 213, furthers domination in American society. On its face, section 213 probably does not seem a likely candidate for being tagged as furthering domination. After all, this provision aims to alleviate extraordinary financial burdens on taxpayers who already suffer from significant medical problems -- and who, by definition, lack the help of insurance to relieve those burdens. But, as laudable as this goal might be, careful attention to the text and context of section 213 reveals that it does not apply to all taxpayers …

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 …

Couples: Marriage, Civil Union, And Domestic Partnership, David L. Chambers

Book Chapters

In this country, during the last decades of the twentieth century, thousands of lesbians married other women and thousands of gay men married other men. Many of these couples recited traditional vows in churches and synagogues. Others have pledged to each other in their own backyards in words that they wrote themselves. But not one of these thousands of solemn occasions was recognized as creating a legally valid marriage. In the United States, each state has its own statute defining who can marry, and as far as the states were concerned, these couples were playing dress up. One state has …

The Law And The Stability Of Marriage: The Family As A Social Institution, Carl E. Schneider

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Samuel Johnson once wrote, "It is so far from being natural for a man and woman to live in a state of marriage that we find all the motives which they have for remaining in that connection, and the restraints which civilized society imposes to prevent separation, are hardly sufficient to keep them together." In this chapter I shall pursue Dr. Johnson's provocative suggestion by asking what restraints (if any) society might impose through law on couples to join them in marriage in the first place and to keep them in it after they have married.

But why might society …