The Internal Revenue Code as Sodomy Statute
This essay attempts to bridge the gap between gay and straight understanding of the Internal Revenue Code’s impact on gay and lesbian couples. Through a combination of personal narrative and legal analysis, I try to explain how, from a gay perspective, the Code can be viewed as discriminating against gay and lesbian couples – regardless of whether, on a net basis, they are required to pay more or less tax than similarly-situated straight couples.
Sexuality and the Law | Taxation-Federal | Taxation-Federal Estate and Gift
Date of this Version
Anthony C. Infanti, "The Internal Revenue Code as Sodomy Statute" (October 14, 2003). bepress Legal Series. bepress Legal Series.Working Paper 88.