Law Commons^™

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 …

Same-Sex Marriage And Religious Liberty Clashes In The U.S., After Obergefell V. Hodges: (An American Constitutional Challenge), Patrick M. Talbot

Patrick M Talbot

This is a revision of an earlier article, to be published in a forthcoming book in Indonesia on religious liberty, in a comparative study of events in America. It examines two issues impacting religious liberty against a "right" to same-sex marriage, after SCOTUS' decision in Obergefell v. Hodges. Issue I is about the now lost right of States to adhere to a traditional definition of marriage, through a democratic process. Issue II is about the impact this case will have on religious vendors seeking to abstain from involvement in same-sex wedding and similar ceremonies (gay celebrations) on grounds of sincere …

Marriage Equality Comes To Wisconsin, Carl W. Tobias

Law Faculty Publications

Marriage equality has swept America. Numerous federal judges, including Western District of Wisconsin Judge Barbara Crabb, have invalidated state proscriptions on same-sex marriage. This paper scrutinizes U.S. litigation, Crabb’s opinion, Seventh Circuit affirmance, and Supreme Court resolution. Finding that Wisconsin shows how to efficaciously institute full marriage equality, even as other states have not, the piece affords future suggestions.

At Long Last Marriage, Jack B. Harrison

American University Journal of Gender, Social Policy & the Law

Over time, the Supreme Court has made clear its belief that marriage is one of the most significant and fundamental rights provided protection under the Constitution. In his opinion in Griswold v. Connecticut, Justice Douglas characterized marriage as a “coming together for better or for worse, hopefully enduring, and intimate to the [point] of being sacred[,]” describing it as “an association that promotes a way of life . . . a harmony in living . . . [and] a bilateral loyalty.” The Court in Griswold clearly found that marriage was deserving of protection not solely because it was the locus …

Victims Of Our Own Success: The Perils Of Obergefell And Windsor, Anthony C. Infanti

Articles

This short essay was spurred by the numerous celebrations of the Supreme Court’s recent decision in Obergefell v. Hodges legalizing same-sex marriage in all fifty states. Though the essay acknowledges the importance of both Obergefell and the Supreme Court’s earlier decision in United States v. Windsor, it highlights the significant perils that these decisions entail for the LGBT community. In the essay, I use tax as a lens for describing some of the lesser-known perils associated with these decisions in the hopes of making those perils more concrete and easily understood by a wide audience of (tax and nontax) …

Conjuring "Equal Dignity": Mapping The Constitutional Dialogue To And From Same-Sex Marriage, Julie Nice

Julie A. Nice