Same-Sex Relationships, DOMA, and the Tax Code: Rethinking the Relevance of DOMA to Straight Couples (Defense of Marriage Act) Same-Sex Relationships, DOMA, and the Tax Code: Rethinking the Relevance of DOMA to Straight Couples (Defense of Marriage Act)

Same-Sex Relationships, DOMA, and the Tax Code: Rethinking the Relevance of DOMA to Straight Couples (Defense of Marriage Act‪)‬

Columbia Journal of Gender and Law 2011, Wntr, 20, 1

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Publisher Description

INTRODUCTION According to Professor Derrick Bell's seminal article describing his Interest Convergence Theory, the interests of Blacks are only accommodated when they coincide with the interests of Whites. (1) By analogy, the interests of same-sex couples are only accommodated when they coincide with the interests of heterosexual couples. (2) The elimination of discriminatory provisions that cause heterosexual married couples to pay more federal income tax than their same-sex counterparts might just be the mutually beneficial interest necessary to prompt Congress to recognize same-sex legal unions.

GENRE
Professional & Technical
RELEASED
2011
1 January
LANGUAGE
EN
English
LENGTH
52
Pages
PUBLISHER
Columbia Journal of Gender and Law
SIZE
353.2
KB

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