LGBT Taxpayers: A Collision of 'Others'

Anthony C. Infanti

University of Pittsburgh - School of Law

April 4, 2011

Georgetown Journal of Gender and the Law, Forthcoming
U. of Pittsburgh Legal Studies Research Paper No. 2011-11

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 the otherness of tax. This case, which concerns the propriety of a transgender person's medical expense deduction for costs related to sex reassignment surgery, exemplifies the originary violence that is, as we speak, hewing the concepts of tax and sexual and gender identity to create a point of intersection at which these concepts can, in the future, again and again violently collide with each other.

Number of Pages in PDF File: 46

Keywords: tax, gay, lesbian, bisexual, transgender, sex reassignment, gender, medical expense, intersectionality, otherness

JEL Classification: K34

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Date posted: April 5, 2011  

Suggested Citation

Infanti, Anthony C., LGBT Taxpayers: A Collision of 'Others' (April 4, 2011). Georgetown Journal of Gender and the Law, Forthcoming; U. of Pittsburgh Legal Studies Research Paper No. 2011-11. Available at SSRN: http://ssrn.com/abstract=1802493

Contact Information

Anthony C. Infanti (Contact Author)
University of Pittsburgh - School of Law ( email )
3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-648-1244 (Phone)
412-648-2648 (Fax)
HOME PAGE: http://www.law.pitt.edu/people/anthony-c-infanti

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