Law Commons^™

Hegemonic Marriage: The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law, Anthony C. Infanti

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Before there was a culture war in the United States over same-sex marriage, there was a battle between opponents and proponents of same-sex marriage within the LGBTQ+ community. Some opposed same-sex marriage because of the long patriarchal history of marriage and the more consequential need to bridge the economic and privilege gap between the married and the unmarried. Others, in contrast, saw marriage as a civil rights issue and lauded the transformative potential of same-sex marriage, contending that it could upset the patriarchal nature of marriage and help to refashion marriage into something new and better.

This Article looks back …

Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association

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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 …

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

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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) …

Legal And Ethical Concerns About Sexual Orientation Change Efforts, Tia Powell, Edward Stein

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No abstract provided.

Lgbt Families, Tax Nothings, Anthony C. Infanti

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The federal tax laws have never been friendly territory for LGBT families. Before the enactment of the federal Defense of Marriage Act (DOMA), the federal tax laws turned a blind eye to the existence of LGBT families by tacitly embracing state law discrimination against same-sex couples. When it enacted DOMA in 1996, Congress ensured that it would be able to continue to turn a blind eye to LGBT families even if one or more states were to legally recognize families headed by same-sex couples. In a real sense, LGBT families have been, and continue to be, tax outlaws.

This overt …

The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti

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Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …

Big (Gay) Love: Has The Irs Legalized Polygamy?, Anthony C. Infanti

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Within days in December, a federal judge in Utah made news by loosening that state’s criminal prohibition against polygamy and the Attorney General of North Dakota made news by opining that a party to a same-sex marriage could enter into a different-sex marriage in that state without first obtaining a divorce or annulment. Both of these opinions raised the specter of legalized plural marriage. What discussions of these opinions missed, however, is the possibility that the IRS might already have legalized plural marriage in the wake of the U.S. Supreme Court’s decision last June in United States v. Windsor, which …

The Moonscape Of Tax Equality: Windsor And Behyond, Anthony C. Infanti

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This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United States v. Windsor, which declared section three of the federal Defense of Marriage Act (DOMA) unconstitutional. The essay is important because, while other federal laws will apply to some same-sex couples some of the time, the federal tax laws are a concern for all same-sex couples all of the time. The essay is timely because it addresses the recently issued IRS guidance regarding the tax treatment of same-sex couples.

In this essay, I first describe the path that led to the decision …

Dealing With Doma: Federal Non-Recognition Complicates State Income Taxation Of Same-Sex Relationships, Carlton M. Smith, Edward Stein

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Various states now recognize relationships between people of the same-sex, but due to the Defense of Marriage Act, the federal government does not. In the context of income taxes, this combination of state recognition and federal non-recognition of same-sex relationships produces a significant problem for many same-sex couples and some state taxing authorities. Most states have income tax and, typically, state income tax laws “piggyback” on federal income tax laws. Depending on the state, same-sex couples in legally-recognized relationships must file their state income tax returns as married (either “filing jointly” or “filing separately”), as domestic partners, or as parties …

Lgbt Taxpayers: A Collision Of 'Others', Anthony C. Infanti

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In this essay prepared for a symposium on the intersection of tax law with gender and sexuality, I explore the violent collision of these two concepts - or, more appropriately, these two “others.” I begin my exploration of this collision of “others” by first explaining how the lesbian, gay, bisexual, and transgender (LGBT) community is a marginalized “other” in American society while, in contrast, tax is a privileged “other” in the realm of American law. Then, I turn to a close examination of a recent case, O’Donnabhain v. Commissioner, to illustrate the collision of the otherness of LGBT individuals with …

Taxing Civil Rights Gains, Anthony C. Infanti

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In this article, I take a novel approach to the question of what constitutes a "tax." I argue that the unique burdens placed on same-sex couples by the federal and state "defense of marriage" acts (the DOMAs) constitute a tax on gay and lesbian 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 …

Bringing Sexual Orientation And Gender Identity Into The Tax Classroom, Anthony C. Infanti

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A recent piece in the Journal of Legal Education analyzing student surveys by the Law School Admission Council reports that, despite improvement in the past decade, LGBT students still experience a law school climate in which they encounter substantial discrimination both inside and outside the classroom. Included among the list of "best practices" to improve the law school climate for LGBT students was a recommendation to incorporate discussions of LGBT issues in non-LGBT courses, such as tax. In a timely coincidence, the Section on Sexual Orientation and Gender Identity Issues held a day-long program at the 2009 AALS annual meeting …

Surveying The Legal Landscape For Pennsylvania Same-Sex Couples, Anthony C. Infanti

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Recent advances in the battle over same-sex marriage in Connecticut, California, Iowa, Maine, New Hampshire, and Vermont led some commentators to describe this as a “watershed” moment. These legal and legislative wins - however tentative - created a sense of momentum in favor of lesbian and gay rights advocates in the battle over same-sex marriage. Yet, it would be a mistake to allow jubilation over these wins to obscure the larger perspective on this battle. We should not lose sight of the fact that, with the exception of Iowa, same-sex couples in each of these jurisdictions could already obtain legal …

Deconstructing The Duty To The Tax System: Unfettering Zealous Advocacy On Behalf Of Lesbian And Gay Taxpayers, Anthony C. Infanti

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In this article, I consider how the tax lawyer's generally-acknowledged duty to the tax system should be applied in the representation of lesbian and gay clients. Due to the significant initial advantages that taxpayers are thought to have over the government in the tax compliance and enforcement process, this duty to the tax system requires a tax lawyer to avoid both questionable positions and the temptation to play the audit "lottery." The tax lawyer is asked to temper the zealousness of her advocacy in this way in order to preserve the integrity and, ultimately, the proper functioning of the tax …

Homo Sacer, Homosexual: Some Thoughts On Waging Tax Guerrilla Warfare, Anthony C. Infanti

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Inspired by Giorgio Agamben's Homo Sacer: Sovereign Power and Bare Life, this essay raises the question whether lesbians and gay men should fundamentally rethink their relationship with the law. Until now, lesbians and gay men have played by the rules: We bide our time for the appropriate moment to challenge the application of the law, and then do so from within the legal system through impact litigation. Focusing on Agamben's discussion of Kafka's parable, "Before the Law," this essay challenges us to consider whether, instead of engaging the law on its own terms, lesbians and gay men should use the …

Judicial Impediments To Legislating Equality For Same-Sex Couples In The European Union, Bruce Carolan

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In the United States, the state and federal courts often has been the first port of call for activists hoping to advance the cause of same-sex couples. State courts, in particular, have ruled on occasion that guarantees of equal rights or due process contained in state constitutions require recognition of same-sex marriage or civil unions. These court decisions, in turn, have sparked a legislative backlash. Legislators and voters have rejected these court decisions by amending state constitutions to limit the rights of same-sex couples. The European Union represents, in some ways, the mirror image of the United States experience. The …

Introducing Lawrence V. Texas: Some Background And A Glimpse Of The Future, Edward Stein

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The Supreme Court's decision in Lawrence v. Texas broke new ground for the legal position of lesbians, gay men and other sexual minorities in the United States. This article reviews the legal background against which Lawrence was decided (focusing on privacy and equal protection arguments). The article then explores the likely implications of this decision, specifically for the recognition of same-sex marriage and the constitutionality of laws that make other sex acts criminal. The article suggests that the most interesting questions after Lawrence concern whether the logic of Justice O'Connor's concurrence (that focused on the equal protection argument) will be …

Henry Minton, Departing From Deviance: A History Of Homosexual Rights And Emancipatory Science In America., Edward Stein

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No abstract provided.

Tax Protest, A Homosexual, And Frivolity: A Deconstructionist Meditation, Anthony C. Infanti

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In this contribution to a symposium entitled Out of the Closet and Into the Light: The Legal Issues of Sexual Orientation, I recount and then ponder the story of Robert Mueller. Mueller, a gay man, spent more than a decade protesting the discriminatory treatment of gays and lesbians under the Internal Revenue Code. As a result of his tax protest, Mueller was jailed for more than a year, and then was twice pursued by the IRS for taxes and penalties. In pondering Mueller's story, I consider it both as a telling example of the forcible closeting of gay and lesbian …

Queers Anonymous: Lesbians, Gay Men, Free Speech, And Cyberspace, Edward Stein

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No abstract provided.

Rights Of Sexual Minorities In Ireland And Europe: Rhetoric Versus Reality, Bruce Carolan

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Superficially, Irish and European Community law proclaim the rights of sexual minorities - particularly in web sites and printed information designed for public consumption. The reality is different. This article identifies a gap between the public pronouncements on the rights of sexual minorities under Irish and EC law. It employs a hypothetical fact situation to suggest that existing legal protections are anemic, and argues that the potential failure of affected groups to identify these deficiencies (due to contradictory claims in public information campaigns) could endanger efforts to effect progressive change.

An Army Of Lovers?: Queering The Ministry Of Defense Report Of The Homosexual Policy Assessment Team, Bruce Carolan

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Certain queer theorists argue that gay men and lesbians are banned from military service in certain countries not due to a fear of otherness. Instead, they are prohibited from serving precisely because of a fear that the opposite might be true -- that introducing openly gay people into a 'homosocial' environment might destabilize accepted notions of sexuality among members of the service who presently constitute themselves as heterosexual. This article explores that idea in the context of the Report of the Homosexual Policy Assessment Team established to defend exclusion of openly gay people from military service in the United Kingdom. …

The Ethics Of Genetic Research On Sexual Orientation, Udo Schuklenk, Edward Stein, Jacinta Kerin, William Byne

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No abstract provided.