Paul L. Caron
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Friday, August 9, 2013

Crawford: Estate Tax and the Civil Rights Vanguard

Tax Analysys Logo (2013)Bridget J. Crawford (Pace), Estate Tax and the Civil Rights Vanguard, 138 Tax Notes 123 (Jan. 7, 2013):

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.

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https://taxprof.typepad.com/taxprof_blog/2013/08/crawford-estate.html

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