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The Internal Revenue Code As Sodomy Statute, Anthony C. Infanti
The Internal Revenue Code As Sodomy Statute, Anthony C. Infanti
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This essay attempts to bridge the gap between gay and straight understanding of the Internal Revenue Code’s impact on gay and lesbian couples. Through a combination of personal narrative and legal analysis, I try to explain how, from a gay perspective, the Code can be viewed as discriminating against gay and lesbian couples – regardless of whether, on a net basis, they are required to pay more or less tax than similarly-situated straight couples.