Estate Tax and the Civil Rights Vanguard

4 Pages Posted: 24 Jul 2013

Date Written: January 7, 2013

Abstract

In this article, Professor Crawford discusses the United States Supreme Court’s grant of certiorari in the estate tax case of United States v. Windsor. The cases involves the constitutionality of the provision of Defense of Marriage Act which defines marriage for federal purposes as a union between one man and one woman, effectively disallowing a variety of federal benefits, including the estate tax marital deduction, to same-sex married couples. Professor Crawford argues that tax is a civil rights issue, and that same-sex married couples should receive all of the same tax benefits and burdens as opposite-sex married couples.

Keywords: same-sex marriage, gay marriage, Windsor, civil rights, estate tax

JEL Classification: K19, K34

Suggested Citation

Crawford, Bridget J., Estate Tax and the Civil Rights Vanguard (January 7, 2013). Tax Notes, Vol. 138, No. 123, 2013, Available at SSRN: https://ssrn.com/abstract=2297648

Bridget J. Crawford (Contact Author)

Pace University School of Law ( email )

78 North Broadway
White Plains, NY 10603
United States

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