9781108225007 ebook 9781316510209 (hardback) 9781316649596 (paperback)
Feminist judgments series.
Could a feminist perspective change the shape of tax laws? Feminist reasoning and analysis are recognized as having tremendous potential to affect employment discrimination, sexual harassment, and reproductive rights laws - but they can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on reading and interpreting statutes, this volume shows what a difference feminist analysis can make to statutory interpretation. Feminist Judgments: Rewritten Tax Opinions brings together a group of scholars and lawyers to rewrite tax decisions in which a feminist emphasis would have changed the outcome, the court's reasoning, or the future direction of the law. Featuring cases including medical expense deductions for fertility treatment, gender confirmation surgery, tax benefits for married individuals, the tax treatment of tribal lands, and business expense deductions, this volume opens the way for a discussion of how viewpoint is a key factor in statutory interpretation.
Title from publisher's bibliographic system (viewed on 05 Jan 2018).
Formatted Contents Note
Introduction to the feminist judgments : rewritten tax opinions project / Bridget J. Crawford and Anthony C. Infanti Feminist judging for substantive gender equality in tax law : changing international and comparative constitutional contexts / Kathleen A. Lahey United States v. Rickert, 188 U.S. 432 (1903) / commentary Chloe Thompson, judgment Grant Christensen Lucas v. Earl, 281 U.S. 111 (1930) / commentary Francine J. Lipman, judgment Ann Murphy Welch v. Helvering, 290 U.S. 111 (1933) / commentary Nicole Appleberry, judgment Mary Louise Fellows United States v. Davis, 370 U.S. 65 (1962) / commentary Linda M. Beale, judgment Patricia A. Cain Bob Jones University v. United States, 461 U.S. 574 (1983) / Commentary Elaine Waterhouse Wilson, Judgment David A. Brennen Manufacturers Hanover Trust Co. v. United States, 75 F.2d 459 (2d Cir. 1985) / commentary Mildred Wigfall Robinson, judgment Mary L. Heen Estate of Clack, 106 T.C. 131 (1996) / commentary Goldburn P. Maynard Jr., judgment Wendy C. Gerzog Cheshire v. Commissioner, 115 T.C. 183 (2000), aff'd 282 F.3d 326 (5th Cir. 2002) / commentary Michelle L. Drumbl, judgment Danshera Cords Magdalin v. Commissioner, 96 T.C.M. (CCH) 491 (2008), aff'd 2010-1 U.S. Tax Cas. (CCH) para. 50,150 (1st Cir. 2009) / commentary Katherine Pratt, judgment, Jennifer Bird-Pollan O'Donnabhain v. Commissioner, 134 T.C. 34 (2010), acq., 2011-47 I.R.B. 789 (Nov. 21, 2011) / commentary Nancy J. Knauer, judgment David B. Cruz United States v. Windsor, 133 S. Ct. 2675 (2013) / commentary Allison Anna Tait, judgment Ruthann Robson.