Hegemonic Marriage: The Collision of 'Transformative' Same-Sex Marriage with Reactionary Tax Law

The Tax Lawyer, Vol. 74, p. 411, Spring 2021

U. of Pittsburgh Legal Studies Research Paper No. 2020-29

27 Pages Posted: 22 Sep 2020 Last revised: 15 Jun 2021

See all articles by Anthony C. Infanti

Anthony C. Infanti

University of Pittsburgh - School of Law

Date Written: September 21, 2020

Abstract

Before there was a culture war in the United States over same-sex marriage,
there was a battle between opponents and proponents of same-sex marriage
within the LGBTQ+ community. Some opposed same-sex marriage because
of the long patriarchal history of marriage and the more consequential need
to bridge the economic and privilege gap between the married and the unmarried.
Others, in contrast, saw marriage as a civil rights issue and lauded
the transformative potential of same-sex marriage, contending that it could
upset the patriarchal nature of marriage and help to refashion marriage into
something new and better.

This Article looks back at that debate—and explores the complex relationship
between legal and social change—through the prism of the federal tax
definition of marriage before and after the landmark decisions in United
States v. Windsor
and Obergefell v. Hodges . Through an examination of the
Internal Revenue Service’s shifting positions regarding the recognition of civil
unions and domestic partnerships, this Article explores how and why the
promised transformative potential of same-sex marriage has failed to be realized
in this influential area of law.

Keywords: lgbt, gay, lesbian, same-sex, marriage, regulations, tax, hegemony, civil union, domestic partnership, marriage alternative, Windsor, Obergefell

JEL Classification: K34, K36

Suggested Citation

Infanti, Anthony C., Hegemonic Marriage: The Collision of 'Transformative' Same-Sex Marriage with Reactionary Tax Law (September 21, 2020). The Tax Lawyer, Vol. 74, p. 411, Spring 2021, U. of Pittsburgh Legal Studies Research Paper No. 2020-29, Available at SSRN: https://ssrn.com/abstract=3696531

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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