Taxing Families Fairly

52 Pages Posted: 12 May 2008

See all articles by Patricia A. Cain

Patricia A. Cain

Santa Clara University - School of Law


This article focuses on the historical role of state marital property law in shaping the current federal tax rules regarding taxation of the family. Now that a number of states have granted status recognition to same-sex couples and granted them marital property rights, the tension between state property law and federal tax law has produced new problems. This article identifies those problems and proposes a solution that would restore uniformity and tax all families fairly.

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

Suggested Citation

Cain, Patricia A., Taxing Families Fairly. Santa Clara Univ. Legal Studies Research Paper No. 08-53, Santa Clara Law Review, Vol. 48, No. 805, 2008, Available at SSRN:

Patricia A. Cain (Contact Author)

Santa Clara University - School of Law ( email )

500 El Camino Real
Santa Clara, CA 95053
United States

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