Law and Race Commons^™

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti

Articles

Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.

In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …

Race, Sex And Genes At Work: Uncovering The Lessons Of Norman-Bloodsaw, Elizabeth Pendo

All Faculty Scholarship

The Genetic Information Nondiscrimination Act of 2008 (“GINA”) is the first federal, uniform protection against the use of genetic information in both the workplace and health insurance. Signed into law on May 21, 2008, GINA prohibits an employer or health insurer from acquiring or using an individual’s genetic information, with some exceptions. One of the goals of GINA is to eradicate actual, or perceived, discrimination based on genetic information in the workplace and in health insurance. Although the threat of genetic discrimination is often discussed in universal terms - as something that could happen to any of us - the …

Negotiating The Situation: The Reasonable Person In Context, Lu-In Wang

Articles

This Essay argues that our understanding of the reasonable person in economic transactions should take into account an individual’s race, gender, or other group-based identity characteristics - not necessarily because persons differ on account of those characteristics, but because of how those characteristics influence the situations a person must negotiate. That is, individuals’ social identities constitute features not just of themselves, but also of the situations they inhabit. In economic transactions that involve social interaction, such as face-to-face negotiations, the actor’s race, gender, or other social identity can affect both an individual actor and those who interact with him or …

The State As Batterer: Learning From Family Law To Address American's Family-Like Racial Dysfunction, Angela Mae Kupenda

Journal Articles

The women's movement for equality bootstrapped to the movement for equality for Blacks. Now the reverse can happen. This Article uses family law and the plight of some battered women, as a lens to address analogous racial conflicts in the broader American family.

Critical Tax Theory: An Introduction, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Our book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be …

Book Review, Angela Mae Kupenda

Journal Articles

YOUR BLUES AIN’T LIKE MINE is an excellently written, fictionalized account of the lives of several people set in the fifties as a rural Mississippi community reacts to impending school racial desegregation and the killing of a fifteen year old black boy who had the misfortune of speaking French in the direction of a white woman. I’ve used this book to facilitate discussion on issues of race, gender, the law, class, and politics in several of my law school classes such as Race and the Law, Gender and the Law, and Civil Rights.

Tax As Urban Legend, Anthony C. Infanti

Articles

In this essay, I review UC-Berkeley history professor Robin Einhorn's book, American Taxation, American Slavery. In this provocatively-titled book, Einhorn traces the relationship between democracy, taxation, and slavery from colonial times through the antebellum period. By re-telling some of the most familiar set piece stories of American history through the lens of slavery, Einhorn reveals how the stories that we tell ourselves over and over again about taxation and politics in America are little more than the stuff of urban legend.

In the review, I provide a brief summary of Einhorn's discussion of the relationship between slavery and colonial taxation, …

Critical Race Histories: In And Out, Darren L. Hutchinson

Faculty Articles

Insider critiques of CRT also require critical assessment. Recent internal critics complain that racial identity discourse, including multidimensionality theory, marginalizes more important attention to material, class, or economic issues. If their claim holds true, the material harm critics serve a vital purpose: because racial injustice causes and interacts with economic deprivation, any progressive racial justice movement should interrogate class and economic inequality concems. Nevertheless, the analysis of the material harm critics suffers because it dichotomizes class and multidimensionality. Although these critics bifurcate multiplicity and class analysis, multiplicity theories relate to class analysis in two important respects. First, poverty has multidimensional …

Workplace Mediation: The First-Phase, Private Caucus In Individual Discrimination Disputes, Emily M. Calhoun

Publications

No abstract provided.

For White Women: Your Blues Ain't Like Mine, But We All Hide Our Faces And Cry--Literary Illumination For White And Black Sister/Friends, Angela Mae Kupenda

Journal Articles

No abstract provided.

Gendered Shades Of Property: A Status Check On Gender, Race & Property, Laura M. Padilla

Faculty Scholarship

This article explores the relationship between gender, race and property.Women in the United States continue to be economically disadvantaged, and women of color are even more disadvantaged. This article will open with a review of laws, past and present, which have shaped women's rights to own, manage and transfer property. It will then provide a status check of where women, including women of color, stand in the United States relative to the rest of the population vis-a-vis income and other indicators of economic well-being. The article will then discuss why economic inequality persists, trotting out the usual reasons of discrimination …

The Private Law Of Race And Sex: An Antebellum Perspective, Adrienne D. Davis

Scholarship@WashULaw

In this article, Professor Adrienne D. Davis traces the interaction of race, sex, and estate law in the antebellum and postbellum South. Through a close analysis of intestate succession and testamentary transfers involving the formerly enslaved, she unearths the role of private law in reconciling and preserving both property rights and racial hierarchy. The article centers on a series of historical case studies involving the rights of formerly enslaved women and their children to postmortem transfers of wealth. While the law of private property generally served to reinforce racial hierarchy, these cases involved the use of property rights -- specifically, …