Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

University of Georgia School of Law

Race

Civil Rights and Discrimination

Series

2004

Articles 1 - 1 of 1

Full-Text Articles in Law

Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen Sep 2004

Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen

Scholarly Works

What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our country -- with slavery followed by periods of de jure and de facto racial discrimination -- these constitutional law matters obviously must have racial dimensions.

Tax law, however, does not generally concern itself explicitly with matters of race. Tax law is often thought of as completely race neutral in …