Law Commons^™

Rethinking Tax Priorities: Marriage Neutrality, Children, And Contemporary Families, James M. Puckett

James Puckett

Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes …

Gerry Bradley Was Quoted In The Breitbart Article Slate: Conservatives Offended By New, Tiny Gay Numbers From Cdc On August 5, Gerard Bradley

Gerard V. Bradley

Gerry Bradley was quoted in the Breitbart article Slate: Conservatives Offended by New, Tiny Gay Numbers from CDC on August 5.

Prologue To The Rights Of Lesbian, Gay, Bisexual, And Transgendered Peoples And International Human Rights Law, Academy On Human Rights And Humanitarian Law, Claudio M. Grossman

Claudio M. Grossman

No abstract provided.

Twu Law: A Reply To Proponents Of Approval, Elaine Craig

Elaine Craig

Gay Parenthood And The Revolution Of The Modern Family: An Examination Of The Unique Barriers Confronting Gay Adoptive Parents, Nicholas Arntsen

Nicholas Benedict Arntsen

Abstract: In recent decades, the structure of the American family has been revolutionized to incorporate families of diverse and unconventional compositions. Gay and lesbian couples have undoubtedly played a crucial role in this revolution by establishing families through the tool of adoption. Eleven adoptive parents from the state of Connecticut were interviewed to better conceptualize the unique barriers gay couples encounter in the process adoption. Both the scholarly research and the interview data illustrate that although gay couples face enormous legal barriers, the majority of their hardship comes through social interactions. As a result, the cultural myths and legal restrictions …

Legal Consciousness And Lgbt Research: The Importance Of Law In The Everyday Lives Of Lgbt Individuals, Nancy J. Knauer

Nancy J. Knauer

The law occupies a prominent place in the everyday lives of LGBT individuals, and the continuing regulation and policing of sexuality and gender weighs heavily on many people who identify as LGBT. Despite remarkable progress in the area of LGBT civil rights, LGBT individuals in the United States still lack formal equality and are denied many of the protections that are afforded other historically disadvantaged groups. These legal disabilities represent an ongoing source of minority stress and can produce a correspondingly high degree of “legal consciousness” within the LGBT community. Given the importance of law in LGBT lives, it is …

T: Appending Transgender Equal Rights To Gay, Lesbian And Bisexual Equal Rights, Libby Adler

Libby S. Adler

Advocates for transgender constituencies are making crucial choices right now about what kind of reformist tracks to lay for themselves. The appending of “T” to “LGB” suggests the likelihood of following in the steps of the mainstream advocates for the sexuality constituencies, one characterized by a quest for formal equality based on an assumed identity. This paper urges that transgender advocates consider fully the costs of this course before charging headlong in a direction that might at first hold obvious appeal. Such a course has had under-recognized costs for the sexuality-based constituencies and costs for transgender constituencies are already beginning …

Lgbt Elder Law: Toward Equity In Aging, Nancy J. Knauer

Nancy J. Knauer

At a time when LGBT individuals enjoy an unprecedented degree of social acceptance and legal protection, many LGBT elders face the daily challenges of aging isolated from family, detached from the larger LGBT community, and ignored by mainstream aging initiatives. The corrosive legacy of the pre-Stonewall views of homosexuality makes many LGBT elders reluctant to declare themselves and demand equal treatment from policy makers and health care providers. As a result, they are denied the basic dignity of being able to share their memories of a life well lived without fear of rejection and reprisal. The concerns of LGBT elders …

Ensuring A Right Of Access To The Courts For Bias Crime Victims: A Section 5 Defense Of The Matthew Shepard Act, Jordan Woods

Jordan Blair Woods

Morse V. Frederick's New Perspective On Schools' Basic Educational Missions And The Implications For Gay-Straight Alliance First Amendment Jurisprudence, Jordan Woods

Jordan Blair Woods

A Marriage Skeptic Responds To The Pro-Marriage Proposals To Abolish Civil Marriage, Nancy J. Knauer

Nancy J. Knauer

This essay responds to the pro-marriage proposals to abolish civil marriage presented by Professors Crane and Zelinsky. As a marriage skeptic, I do not share their unwavering support of marriage, but there are numerous points of agreement. I agree with Professor Zelinsky that a vision of a world without civil marriage is an important metric against which to evaluate public policy proposals. In addition, I find quite compelling the notion that a private deregulated marriage regime would promote a more mindful partnership where expectations were express, responsibilities were clear, and the terms were tailor-made for the particular couple. Finally, I …

September 11 Attacks And Surviving Same-Sex Partners: Defining Family Through Tragedy, Nancy J. Knauer

Nancy J. Knauer

The September 11 relief efforts present a unique prism through which to view the status of same-sex relationships and to consider which families count when the United States is supposedly at its most generous, most united, and most injured. On a basic human level, would the nation grieve for Peggy Neff, who lost her partner of 18 years when Flight 77 crashed into the Pentagon, as it had for the widow of a fire fighter? Would Neff be eligible to file a claim with the multi-billion dollar federal September 11 Victim Compensation Fund, which Congress established to compensate victims and …

Revisiting Gay Rights Coalition Of Georgetown Law Center V. Georgetown University A Decade Later: Free Exercise Challenges And The Nondiscrimination Laws Protecting Homosexuals, Matthew J. Parlow

Matthew Parlow

Heteronormativity And The Federal Tax Code, Nancy J. Knauer

Nancy J. Knauer

Proponents of same-sex marriage demand equal marriage rights as a matter of fundamental human dignity and as a means to gain certain legal benefits and protections. The ability to file joint federal income tax returns is invariably listed as one of the benefits associated with marriage. This outsider perspective contradicts the popular notion that the income tax is anti-marriage and offers a useful vantage point from which to analyze the marital provisions of the federal tax code, the treatment of the provisions in tax scholarship, and legislative proposals for "pro-family" tax reform. The joint filing provisions are just one example …