Anthony C. Infanti

University of Pittsburgh - School of Law

Professor of Law

3900 Forbes Ave.

Pittsburgh, PA 15260

United States

http://www.law.pitt.edu/people/anthony-c-infanti

View CV
SCHOLARLY PAPERS

42

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CITATIONS
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22

Scholarly Papers (42)

1.

Domestic Law and Tax Treaties: The United States

Domestic Law and Tax Treaties, 2006
Number of pages: 24 Posted: 15 Dec 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 659 (28,973)

Abstract:

tax, treaty, international, override, domestic law

2.

Tax Equity

Buffalo Law Review, 2008, U. of Pittsburgh Legal Studies Research Paper No. 2007-01
Number of pages: 47 Posted: 17 Jun 2007 Last Revised: 22 Feb 2008
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 537 (29,846)
Citation 3

Abstract:

tax, equity, horizontal equity, vertical equity, deconstruction, critical tax theory, critical, race, ethnicity, gender, sexual orientation, disability, hegemony

3.

Critical Tax Theory: An Introduction

CRITICAL TAX THEORY: AN INTRODUCTION, Cambridge University Press, 2009, U. of Pittsburgh Legal Studies Research Paper No. 2009-04
Number of pages: 16 Posted: 29 Jan 2009 Last Revised: 30 Jun 2009
Anthony C. Infanti and Bridget J. Crawford
University of Pittsburgh - School of Law and Pace University School of Law
Downloads 465 (39,921)
Citation 1

Abstract:

critical, tax, social justice, gender, race, class, sexual orientation, disability, international, history

4.

Cross-border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities

Number of pages: 42 Posted: 11 Jun 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 366 (64,829)

Abstract:

outsourcing, tax, international, simplification, complexity

5.

Big (Gay) Love: Has the IRS Legalized Polygamy?

North Carolina Law Review Addendum, 2014, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2014-06
Number of pages: 35 Posted: 06 Feb 2014 Last Revised: 27 May 2014
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 256 (91,557)

Abstract:

gay, lesbian, same-sex, marriage, plural marriage, polygamy, bigamy, tax, skidmore, deference, revenue ruling, administrative law, administrative procedures act, apa

6.

Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare

Unbound: Harvard Journal of the Legal Left, Vol. 2, No. 7, 2006
Number of pages: 26 Posted: 23 Mar 2006
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 234 (97,592)
Citation 1

Abstract:

sexual orientation, lesbian, gay, homosexual, tax, agamben, homo sacer, guerrilla, civil rights

7.

Structuring Inbound Investments: A Primer on Exit Issues

Taxes--The Tax Magazine, Vol. 79, February 2001
Number of pages: 37 Posted: 20 Apr 2001
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 223 (107,168)

Abstract:

International, tax, United States, investment, sale, disposition, exit

8.

Tax as Urban Legend

Harvard Blackletter Law Journal, Vol. 24, 2008, University of Pittsburgh School of Law Legal Studies Research Paper No. 2007-13
Number of pages: 16 Posted: 11 Dec 2007 Last Revised: 19 Sep 2014
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 193 (129,709)

Abstract:

taxation, slavery, critical, race, gender, sexual orientation, history

9.

Book Review of 'Havens in a Storm: The Struggle for Global Tax Regulation'

Law & Society Review, 2008, U. of Pittsburgh Legal Studies Research Paper No. 2008-16
Number of pages: 4 Posted: 14 Apr 2008 Last Revised: 26 May 2008
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 189 (120,386)

Abstract:

tax, international, international relations, hegemony, tax haven

10.

Tax Protest, A Homosexual, and Frivolity: A Deconstructionist Meditation

Saint Louis University Public Law Review, Forthcoming
Number of pages: 31 Posted: 03 Aug 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 178 (132,869)
Citation 2

Abstract:

Tax, protest, gay, lesbian, homosexual, frivolous, deconstruction

11.

Curtailing Tax Treaty Overrides: A Call to Action

University of Pittsburgh Law Review, Vol. 62, p. 677, 2001
Number of pages: 37 Posted: 10 Jun 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 172 (131,596)
Citation 3

Abstract:

12.

The Internal Revenue Code as Sodomy Statute

Santa Clara Law Review, Vol. 44
Number of pages: 29 Posted: 17 Nov 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 165 (147,217)
Citation 3

Abstract:

gay, lesbian, homosexual, tax, taxation

13.

A Tax Crit Identity Crisis? Or Tax Expenditure Analysis, Deconstruction, and the Rethinking of a Collective Identity

Number of pages: 83 Posted: 25 Jul 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 157 (148,784)
Citation 2

Abstract:

Tax expenditure, deconstruction, gay, lesbian, same-sex marriage, critical tax theory

14.

Spontaneous Tax Coordination: On Adopting a Comparative Approach to Reforming the U.S. International Tax Regime

Vanderbilt Journal of Transnational Law, Forthcoming
Number of pages: 129 Posted: 27 Oct 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 146 (153,594)
Citation 1

Abstract:

international, tax, comparative law, reform, simplification, tax coordination, tax harmonization

15.

Everyday Law for Gays and Lesbians: An Introduction

Number of pages: 38 Posted: 08 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 141 (168,053)

Abstract:

Gay, lesbian, homosexual, civil rights, narrative, gay rights

16.

A Critical Research Agenda for Wills, Trusts and Estates

Real Property, Probate and Trust Law Journal, 2014
Number of pages: 26 Posted: 30 Sep 2013 Last Revised: 15 Mar 2014
Bridget J. Crawford and Anthony C. Infanti
Pace University School of Law and University of Pittsburgh - School of Law
Downloads 140 (115,969)

Abstract:

wills, trusts, estates, critical theory, gender, race, class, disability, sexual orientation

17.

Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States

Utah Law Review, Fall 2010, U. of Pittsburgh Legal Studies Research Paper No. 2009-31
Number of pages: 60 Posted: 14 Nov 2009 Last Revised: 06 Feb 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 138 (151,128)

Abstract:

tax, taxation, return, individual, joint, United States, Canada, sexual orientation, gender, feminist, economic interdependence

18.

The Proposed Domestic Reverse Hybrid Entity Regulations: Can the Treasury Department Override Treaties?

Tax Management International Journal, Vol. 30, July 13, 2001
Number of pages: 8 Posted: 09 Dec 2001
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 131 (172,866)
Citation 1

Abstract:

Treaty, override, hybrid entity, administrative override, regulation, tax

19.

Surveying the Legal Landscape for Pennsylvania Same-Sex Couples

University of Pittsburgh Law Review, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2009-08
Number of pages: 24 Posted: 19 Mar 2009 Last Revised: 26 Jan 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 129 (179,086)

Abstract:

same-sex, gay, lesbian, couple, domestic partnership agreement, planning, will, advance directive, relationship, living trust, standby guardianship, second-parent adoption, assisted reproductive technology

20.

Bringing Sexual Orientation and Gender Identity into the Tax Classroom

Journal of Legal Education, Vol. 59, p. 3, 2009, U. of Pittsburgh Legal Studies Research Paper No. 2009-02
Number of pages: 33 Posted: 07 Jan 2009 Last Revised: 12 Dec 2012
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 128 (176,962)

Abstract:

tax, teaching, LGBT, gay, lesbian, bisexual, transgender, sexual orientation, gender identity, classroom, medical expenses, fringe benefits, health insurance, income splitting, attribution rules, and property transfers

21.

Foreword: On Publishing Anonymously

Pittsburgh Tax Review, Vol. 8, p. 1, 2010, University of Pittsburgh Legal Studies Research Paper No. 2011-07
Number of pages: 4 Posted: 19 Feb 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 126 (181,315)

Abstract:

Anonymous, Anonymity, Author, Reform, Tax, Censorship, Free Speech, Employer, Employment

22.

Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers

U. of Pittsburgh Legal Studies Research Paper No. 2007-03, Tax Lawyer, Vol. 61, No. 407, 2008
Number of pages: 39 Posted: 10 Aug 2007 Last Revised: 27 Oct 2009
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 118 (190,389)
Citation 2

Abstract:

duty, tax system, zealous advocacy, ethics, lesbian, gay, homosexual, deconstruction

23.

Dissecting O'Donnabhain

Tax Notes, Vol. 126, p. 1403, March 15, 2010 , U. of Pittsburgh Legal Studies Research Paper No. 2010-11
Number of pages: 4 Posted: 23 Mar 2010 Last Revised: 25 Mar 2010
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 115 (189,195)

Abstract:

transgender, tax, medical expense, sex reassignment surgery, hormone therapy, tax court

24.

Prying Open the Closet Door: The Defense of Marriage Act and Tax Treaties

Tax Notes, Vol. 105, p. 563, 2004
Number of pages: 15 Posted: 23 Sep 2004
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 108 (202,908)
Citation 1

Abstract:

Gay, lesbian, same-sex, marriage, tax, treaty

25.

The Ethics of Tax Cloning

Florida Tax Review, Vol. 6, p. 251, 2003
Number of pages: 96 Posted: 01 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 101 (206,923)

Abstract:

Tax, transition countries, Central Europe, Eastern Europe, Soviet Union, newly independent states, legal transplants, legal cloning, ethics

26.

The Moonscape of Tax Equality: Windsor and Beyond

Northwestern University Law Review Colloquy, 2013, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-22
Number of pages: 17 Posted: 20 Jul 2013 Last Revised: 11 Sep 2013
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 100 (215,469)

Abstract:

lesbian, gay, bisexual, LGBT, gay marriage, same-sex marriage, civil union, domestic partnership, tax, revenue ruling 2013-17, equality, equity, gender, class, sexual orientation

27.

Inequitable Administration: Documenting Family for Tax Purposes

Columbia Journal of Gender and Law, 2012, University of Pittsburgh Legal Studies Research Paper No. 2010-25
Number of pages: 66 Posted: 29 Jul 2010 Last Revised: 15 Mar 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 99 (212,541)

Abstract:

Tax, Family, Enforcement, Class, Race, Gender, Ethnicity, Sexual Orientation, Marital Status, Deductions, Credits, Exclusions, Information Reporting, Attribution, Constructive Ownership

28.

Qualification of Taxable Entities and Treaty Protection

99b Cahiers de droit fiscal international 859 (2014), U. of Pittsburgh Legal Studies Research Paper No. 2014-18
Number of pages: 25 Posted: 27 Apr 2014 Last Revised: 26 Jul 2014
Anthony C. Infanti and Bernard Moens
University of Pittsburgh - School of Law and PriceWaterhouseCoopers LLP
Downloads 96 (176,962)

Abstract:

tax, treaty, taxable, transparent, entity, classification, hybrid, foreign tax credit

29.

Taxing Civil Rights Gains

Michigan Journal of Gender & Law, Vol. 16, No. 2, 2010, U. of Pittsburgh Legal Studies Research Paper No. 2008-25
Number of pages: 58 Posted: 03 Sep 2008 Last Revised: 07 May 2010
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 87 (237,398)

Abstract:

tax, lesbian, gay, sexual orientation, marriage, constitution, civil rights

30.

Tax Reform Discourse

Virginia Tax Review, Vol. 32, p. 205, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2012-11
Number of pages: 65 Posted: 05 Apr 2012 Last Revised: 26 Feb 2013
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 84 (232,512)

Abstract:

tax, reform, discourse, economic growth, subordinated, disadvantaged, human development

31.

Eyes Wide Shut: Surveying Erosion in the Professionalism of the Tax Bar

Virginia Tax Review, 2003
Number of pages: 26 Posted: 27 Oct 2003
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 84 (240,823)
Citation 2

Abstract:

law, ethics, taxation, professionalism

32.

LGBT Taxpayers: A Collision of 'Others'

Georgetown Journal of Gender and the Law, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2011-11
Number of pages: 46 Posted: 05 Apr 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 73 (240,823)

Abstract:

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

33.

Dismembering Families

CHALLENGING GENDER INEQUALITY IN TAX POLICY MAKING: COMPARATIVE PERSPECTIVES, Kim Brooks, ├ůsa Gunnarsson, Lisa Philipps and Maria Wersigeds, Hart Publishing, 2011, U. of Pittsburgh Legal Studies Research Paper No. 2009-11,
Number of pages: 16 Posted: 08 Apr 2009 Last Revised: 18 Jun 2011
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 73 (259,333)

Abstract:

lesbian, gay, sexual orientation, family, medical expense, assisted reproductive technology, domination, subordination

34.

Controversies in Tax Law: A Matter of Perspective

Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Number of pages: 19 Posted: 20 Mar 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 62 (240,823)

Abstract:

tax, critical, mainstream, women, gender, marriage penalty, home economics, history, accounting, capitalization, corporate, partnership, limited liability company, pass-through, flow-through, transfer tax, estate tax, gift tax, income tax, family, imputed income, homeownership, renter, real estate

35.

The House of Windsor: Accentuating the Heteronormativity in the Tax Incentives for Procreation

Washington Law Review, Vol. 89, p. 1185, 2014, U. of Pittsburgh Legal Studies Research Paper No. 2014-27
Number of pages: 50 Posted: 30 Jul 2014 Last Revised: 24 Jan 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 60 (253,559)

Abstract:

tax, taxation, lesbian, gay, bisexual, lgbt, same-sex, marriage, surrogacy, medical expense, deduction, fertility, infertility, procreation, children, family, parents, Windsor, equality, heteronormativity, heteronormative, constitution, constitutionality

36.

From the Sidelines: A Deconstructionist View of Circular 230

Tax Notes, 2005
Number of pages: 9 Posted: 01 Jun 2005
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 60 (289,738)

Abstract:

Tax, ethics, Circular 230, deconstruction, written tax advice, tax opinion

37.

Internation Equity and Human Development

TAX LAW AND DEVELOPMENT, Miranda Stewart, Yariv Brauner, eds., Edward Elgar Publishing, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2011-26
Number of pages: 43 Posted: 05 Oct 2011 Last Revised: 01 Feb 2012
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 55 (157,822)

Abstract:

tax, inter-nation equity, international, equity, human development

38.

LGBT Families, Tax Nothings

Journal of Gender, Race and Justice, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-08
Number of pages: 39 Posted: 11 Mar 2013 Last Revised: 26 Apr 2013
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 52 (292,047)

Abstract:

tax, dependent, dependency, stigma, LGBT, lesbian, gay, family, same-sex, marriage, children, legislation, reform

39.

Victims of Our Own Success: The Perils of Obergefell and Windsor

Ohio State Law Journal Furthermore, Vol. 76, p. 79 (2015), U. of Pittsburgh Legal Studies Research Paper No. 2015-33
Number of pages: 8 Posted: 23 Sep 2015 Last Revised: 20 Oct 2015
Anthony C. Infanti
University of Pittsburgh - School of Law
Downloads 16 (141,932)

Abstract:

gay, lesbian, LGBT, same-sex marriage, gay marriage, Windsor, Obergefell, tax, family, procreation, marriage, artificial insemination, surrogacy

40.

Introduction to Feminist Judgments: Rewritten Tax Opinions

Feminist Judgments: Rewritten Tax Opinions (Bridget J. Crawford & Anthony C. Infanti eds.), Cambridge University Press, 2017, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2017-05
Number of pages: 38 Posted: 13 Apr 2017 Last Revised: 01 Jun 2017
Bridget J. Crawford and Anthony C. Infanti
Pace University School of Law and University of Pittsburgh - School of Law
Downloads 0 (335,513)

Abstract:

feminist, tax, judgment, opinion, rewritten, perspective, statute, constitution, interpretation, method, theory, race, sexual orientation, gender, American Indian, class

41.

Comments on Proposed Treasury Regulations Defining Terms Relating to Marital Status

Number of pages: 13 Posted: 12 Dec 2015 Last Revised: 20 Dec 2015
Anthony C. Infanti and The American Bar Association
University of Pittsburgh - School of Law and American Bar Association - Section of Taxation
Downloads 0 (299,349)

Abstract:

marriage, marital status, same-sex marriage, LGBT, lesbian, gay, Obergefell, Windsor, tax, Internal Revenue Service, IRS, domestic partnership, civil union

42.

Bringing Equal Protection out of the Tax Closet

CONTROVERSIES IN EQUAL PROTECTION IN AMERICA, (Anne Richardson Oakes ed., Ashgate Publishing) 2012, U. of Pittsburgh Legal Studies Research Paper
Posted: 08 Jul 2012 Last Revised: 13 Oct 2012
Anthony C. Infanti
University of Pittsburgh - School of Law

Abstract:

tax, equal protection, constitution, discrimination, race, gender, sexual orientation, closet, economic