Abstract
This Article is divided into four parts. In Part I, the nature of the levy that the DOMAs impose on same-sex couples is explained. In Part II, how this levy can be classified as a "tax" is explained. In Part III, the federal- and state-level ramifications of classifying the levy that the DOMAs impose as a "tax" are discussed. Finally, brief concluding remarks are provided that discuss how this Article might pave the way for making similar arguments with respect to other nontraditional families and, concomitantly, how it demonstrates the transformative potential of same-sex marriage.
Recommended Citation
Anthony C. Infanti,
Taxing Civil Rights Gains,
16
Mich. J. Gender & L.
319
(2010).
Available at:
https://repository.law.umich.edu/mjgl/vol16/iss2/1
Included in
Civil Rights and Discrimination Commons, Legislation Commons, Sexuality and the Law Commons, Taxation-Federal Commons