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

Saint Louis University Public Law Review, Forthcoming

31 Pages Posted: 3 Aug 2004  

Anthony C. Infanti

University of Pittsburgh - School of Law

Abstract

In this contribution to a symposium entitled Out of the Closet and Into the Light: The Legal Issues of Sexual Orientation, I recount and then ponder the story of Robert Mueller. Mueller, a gay man, spent more than a decade protesting the discriminatory treatment of gays and lesbians under the Internal Revenue Code. As a result of his tax protest, Mueller was jailed for more than a year, and then was twice pursued by the IRS for taxes and penalties. In pondering Mueller's story, I consider it both as a telling example of the forcible closeting of gay and lesbian issues in tax and as a signpost pointing in the direction of the next front in the battle for gay rights.

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

JEL Classification: K34

Suggested Citation

Infanti, Anthony C., Tax Protest, A Homosexual, and Frivolity: A Deconstructionist Meditation. Saint Louis University Public Law Review, Forthcoming. Available at SSRN: https://ssrn.com/abstract=572246

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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