Abstract

http://ssrn.com/abstract=1354564
 
 

Citations (2)



 
 

Footnotes (174)



 


 



DOMA and the Internal Revenue Code


Patricia A. Cain


Santa Clara University - School of Law

March 6, 2009

Chicago-Kent Law Review, Forthcoming
Santa Clara Univ. Legal Studies Research Paper No. 09-09

Abstract:     
The Defense of Marriage Act (DOMA) prohibits the recognition of same-sex marriages for any purpose under federal tax law. The primary justification for this rule is that tax benefits should be preserved for opposite-sex married couples. This article points out the absurdity of such a rule, given that tax law is not intended to privilege married couples, but instead is intended to measure their taxable income fairly on the basis of their status as related parties. Because the justification fails, DOMA as applied to federal tax law is unconstitutional.

Number of Pages in PDF File: 28

Keywords: taxation, same-sex couples, gay and lesbian, sexuality, Defense of Marriage Act, DOMA

Accepted Paper Series





Download This Paper

Date posted: March 6, 2009 ; Last revised: May 1, 2011

Suggested Citation

Cain, Patricia A., DOMA and the Internal Revenue Code (March 6, 2009). Chicago-Kent Law Review, Forthcoming; Santa Clara Univ. Legal Studies Research Paper No. 09-09. Available at SSRN: http://ssrn.com/abstract=1354564

Contact Information

Patricia A. Cain (Contact Author)
Santa Clara University - School of Law ( email )
500 El Camino Real
Santa Clara, CA 95053
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,184
Downloads: 245
Download Rank: 72,504
Citations:  2
Footnotes:  174

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.359 seconds