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