Patricia A. Cain

Santa Clara University - School of Law

Professor of Law

500 El Camino Real

Santa Clara, CA 95053

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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2,584

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (18)

1.

Planning for Same-Sex Couples in 2011

ALI-ABA Estate Planning Course Materials Journal, Vol. 17, p. 5, June 2011 , Santa Clara Univ. Legal Studies Research Paper No. 14-11
Number of pages: 31 Posted: 09 Jun 2011
Patricia A. Cain
Santa Clara University - School of Law
Downloads 525 (74,774)

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same-sex couples, DOMA, Registered Domestic Partners (RDP), civil union, taxation, estate planning

2.

Legal Education During the COVID-19 Pandemic: Put Health, Safety and Equity First

Catherine Sandoval, Patricia Cain, Steve Diamond, Allen S. Hammond, IV, Jean Love, Steve Smith, Solmaz Nabipour, M.D., Legal Education During the COVID-19 Pandemic: Put Health, Safety and Equity First, 61 SANTA CLARA LAW REVIEW 367 (2021).
Number of pages: 100 Posted: 05 Aug 2020 Last Revised: 18 Jun 2021
Santa Clara University - School of Law, Santa Clara University - School of Law, Santa Clara University - School of Law, Santa Clara University - School of Law, Santa Clara University - School of Law, Santa Clara University - School of Law and Stanford University - Department of Anesthesiology
Downloads 371 (112,349)

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COVID-19, legal education, equity, health, safety, safety culture, ethics, diversity, diversity and inclusion, educational dialogue, first, amendment, online education, pandemic, pandemic response, educational models, science-based analysis, ethical decision-making, public health, education

Relitigating Seaborn: Taxing the Community Income of California Registered Domestic Partners

U Iowa Legal Studies Research Paper No. 05-39
Number of pages: 17 Posted: 07 Feb 2006
Patricia A. Cain
Santa Clara University - School of Law
Downloads 226 (186,589)

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domestic partnership, Seaborn, community property, same-sex couples, income tax, taxation, divorce, dissolution

Relitigating Seaborn: Taxing the Community Income of California Registered Domestic Partners

Tax Notes, Vol. 111, No. 5, May 1, 2006, U Iowa Legal Studies Research Paper No. 05-39
Number of pages: 8 Posted: 30 Apr 2006 Last Revised: 14 Sep 2008
Patricia A. Cain
Santa Clara University - School of Law
Downloads 39 (585,277)

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Domestic partnership, Seaborn, community property, same-sex couples, income tax, taxation, divorce, dissolution

4.

DOMA and the Internal Revenue Code

Chicago-Kent Law Review, Forthcoming, Santa Clara Univ. Legal Studies Research Paper No. 09-09
Number of pages: 28 Posted: 06 Mar 2009 Last Revised: 01 May 2011
Patricia A. Cain
Santa Clara University - School of Law
Downloads 255 (166,677)

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

5.

Taxation of Domestic Partner Benefits: The Hidden Costs

University of San Francisco Law Review, Forthcoming, Santa Clara Univ. Legal Studies Research Paper No. 6-11
Number of pages: 40 Posted: 07 Apr 2011
Patricia A. Cain
Santa Clara University - School of Law
Downloads 217 (194,448)

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Domestic Partner Benefits, same-sex couples, DOMA, taxation of health plans, employee benefits

6.

Taxing Families Fairly

Santa Clara Univ. Legal Studies Research Paper No. 08-53, Santa Clara Law Review, Vol. 48, No. 805, 2008
Number of pages: 52 Posted: 12 May 2008
Patricia A. Cain
Santa Clara University - School of Law
Downloads 193 (216,350)

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Same-sex couples, community property, registered domestic partners, taxation, income tax, joint returns, Seaborn

7.

Unmarried Couples and the Mortgage Interest Deduction

Tax Notes, April 27, 2009, Santa Clara Univ. Legal Studies Research Paper No. 09-12
Number of pages: 6 Posted: 04 May 2009
Patricia A. Cain
Santa Clara University - School of Law
Downloads 184 (225,604)

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mortgage interest deduction, unmarried couples, CCA 200911007, Section 163(h)(3), acquisition indebtedness

8.

Heterosexual Privilege and the Internal Revenue Code

University of San Francisco Law Review, Vol. 34, P. 465, 2000
Number of pages: 29 Posted: 29 Nov 2000 Last Revised: 09 Mar 2009
Patricia A. Cain
Santa Clara University - School of Law
Downloads 110 (337,227)

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9.

Taxation of Same-Sex Couples After United States v. Windsor: Did the IRS Get It Right in Revenue Ruling 2013-17?

6 Elon L. Rev. 269 (2014), Santa Clara Univ. Legal Studies Research Paper No. 16-14
Number of pages: 34 Posted: 23 Jul 2014 Last Revised: 04 Sep 2014
Patricia A. Cain
Santa Clara University - School of Law
Downloads 89 (386,458)

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U.S. v. Windsor; same-sex marriage; taxation of same-sex couples

10.

The Unfairness of the Marriage Tax Penalty

Published by Bloomberg Tax. Reproduced with permission. Published March 31, 2021. Copyright 2021 The Bureau of National Affairs, Inc. 800-372- 1033. For further use, please visit https://www.bloombergindustry.com/copyright-and-usage-guidelines-copyright/, Santa Clara Univ. Legal Studies Research Paper
Number of pages: 3 Posted: 11 May 2021
Patricia A. Cain
Santa Clara University - School of Law
Downloads 69 (446,704)

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Income Tax, SALT Deductions, State Income Taxes, Taxation of Social Security Benefits, Dependent Care Credit, Marriage Penalty

11.

Stories from the Gender Garden: Transsexuals and Anti-Discrimination Law

Denver University Law Review, Vol. 75, pp. 1321-1359, 1998
Number of pages: 40 Posted: 17 Jun 1999 Last Revised: 02 Apr 2015
Patricia A. Cain
Santa Clara University - School of Law
Downloads 69 (446,704)

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12.

Contextualizing Varnum V. Brien: A 'Moment' in History

Journal of Gender, Race and Justice, Vol. 13, No. p. 27, 2009, Santa Clara Univ. Legal Studies Research Paper No. 09-19
Number of pages: 33 Posted: 14 Dec 2009
Patricia A. Cain
Santa Clara University - School of Law
Downloads 68 (450,169)

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same-sex marriage, Varnum, marriage equality, Iowa constitution, LGBT, gay, lesbian, homosexual, DOMA, defense of marriage act

13.

Family Drama: Dangling Inheritances and Promised Lands

Tulsa Law Review, Vol. 49, 2013, Santa Clara Univ. Legal Studies Research Paper No. 10-14
Number of pages: 10 Posted: 22 Jul 2014 Last Revised: 31 Jul 2014
Patricia A. Cain
Santa Clara University - School of Law
Downloads 60 (479,254)

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Statute of Frauds; part performance; wills and estates

14.

Six Cases in Search of a Decision: The Story of In re Marriage Cases

WOMEN AND THE LAW STORIES, Elizabeth Schneider, Stephanie M. Wildman, eds., Foundation Press, 2010, Santa Clara Univ. Legal Studies Research Paper No. 10-06
Number of pages: 36 Posted: 22 Jun 2010
Patricia A. Cain and Jean C. Love
Santa Clara University - School of Law and Santa Clara University - School of Law
Downloads 58 (487,008)

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LGBT, marriage equality, same-sex marriage, lesbian and gay rights, California marriage cases

15.

In Her Own Voice: Ann Scales as Philosopher, Storyteller, Feminist, and Jurisprude

Denver University Law Review, Vol. 91, 2013, Santa Clara Univ. Legal Studies Research Paper No. 11-14
Number of pages: 13 Posted: 22 Jul 2014 Last Revised: 31 Jul 2014
Patricia A. Cain
Santa Clara University - School of Law
Downloads 37 (583,241)

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feminist jurisprudence, feminist legal theory, Ann Scales

16.

Taxation of Tort Damages

Oklahoma Law Review, Forthcoming
Number of pages: 19 Posted: 03 Jul 2022
Patricia A. Cain
Santa Clara University - School of Law
Downloads 9 (789,738)

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Section 104(a)(2) IRC, personal injury, physical injury, taxation, malpractice damages, tort damages

17.

Taxation of Unmarried Partners

Washington University Law Review, Vol. 99, 2022
Number of pages: 25 Posted: 03 Jul 2022
Patricia A. Cain
Santa Clara University - School of Law
Downloads 5 (828,911)

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unmarried couples, cohabitants, property division, taxation, Section 1041

18.

The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine

TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming
Posted: 23 Aug 2002
Patricia A. Cain
Santa Clara University - School of Law

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