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The Internal Revenue Code as Sodomy Statute

Infanti, Anthony C (2004) The Internal Revenue Code as Sodomy Statute. Santa Clara Law Review, 44. 763 - 804.

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Abstract

This article represents an attempt to bridge the gap between gay and straight understanding of the Internal Revenue Code's impact on same-sex 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 just another manifestation of the fluid mixture of hostility, bewilderment, and discomfort that generally characterize society's reaction to homosexuality. By explaining the experiences behind my perceptions of the Code, I hope to help my heterosexual colleagues to understand just how demeaning and oppressive the Code can seem to gays and lesbians - regardless of any net financial benefit that same-sex couples may receive, or any net financial detriment that they may suffer, under the Code.


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Details

Item Type: Article
Status: Published
Creators/Authors:
CreatorsEmailPitt UsernameORCID
Infanti, Anthony Cinfanti@pitt.eduINFANTI0000-0002-4278-6887
Date: 2004
Date Type: Publication
Access Restriction: No restriction; Release the ETD for access worldwide immediately.
Journal or Publication Title: Santa Clara Law Review
Volume: 44
Page Range: 763 - 804
Institution: University of Pittsburgh
Schools and Programs: School of Law > Law
School of Law > Law > Faculty Publications
Refereed: No
Article Type: Research Article
Date Deposited: 12 May 2015 19:25
Last Modified: 31 Jul 2020 15:57
URI: http://d-scholarship.pitt.edu/id/eprint/25155

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