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Sexuality and the Law

Series

2009

Marriage equality

Articles 1 - 2 of 2

Full-Text Articles in Law

Doma And The Internal Revenue Code, Patricia A. Cain Jan 2009

Doma And The Internal Revenue Code, Patricia A. Cain

Faculty Publications

The purpose of this article is to make the argument that I think needs to be made: DOMA, as applied to the Internal Revenue Code as a whole, is unconstitutional because it lacks a rational basis.

Let me explain, up front, that my constitutional argument about § 3 has nothing to do with whether Congress has the power to enact such legislation. Congress, after all, does have the power to levy taxes and control our borders. Thus, Congress should have the power to determine which married couples can file a joint return and which non-citizen spouses can be given preferential …


Celebrating The Differences That Could Make A Difference: United States V. Virginia And A New Vision Of Sexual Equality, Courtney Megan Cahill Jan 2009

Celebrating The Differences That Could Make A Difference: United States V. Virginia And A New Vision Of Sexual Equality, Courtney Megan Cahill

Scholarly Publications

No abstract provided.