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Full-Text Articles in Law
Taxing Civil Rights Gains, Anthony C. Infanti
Taxing Civil Rights Gains, Anthony C. Infanti
Anthony C. Infanti
In this article, I take a novel approach to the question of what constitutes a “tax.” I argue that the unique burdens imposed on same-sex couples by the federal and state “defense of marriage” acts (the DOMAs) constitute a tax on lesbian and gay families.
Classifying the DOMAs as a “tax” has important substantive and rhetorical consequences. As a tax, the DOMAs are subject to the same constitutional restrictions as other taxes. This opens them to challenge under the federal constitution’s direct tax clauses and the uniformity clauses present in many state constitutions. Where such constitutional challenges are unavailable or …
Dissecting O'Donnabhain, Anthony C. Infanti
Dissecting O'Donnabhain, Anthony C. Infanti
Anthony C. Infanti
In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.
Dismembering Families, Anthony C. Infanti
Dismembering Families, Anthony C. Infanti
Anthony C. Infanti
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 …