Wilton Hyman (New England) has published Race, Class, and the Internal Revenue Code: A Class Based Analysis of A Black Critique of the Internal Revenue Code, 35 Cap. U. L. Rev. 119 (2006).   Here is the Conclusion:

A Black Critique was an important and necessary work in the debate on the economic condition of blacks in America. This Article recommends that the debate include a discussion of class differences within the black community, as well.

Professors Moran and Whitford provided arguments for a race-based approach that is interesting and thoughtful, but their proposals reflect the limitations of race in this context. That limitation does not, however, diminish the significance or the importance of their work. The complicating issue is what to do about the racial economic/tax disparity. Possible answers are grounded in economics, history, politics, social justice, and law.

This Article does not endorse the use of the tax code as an exclusive means of addressing the racial disparities acknowledged in A Black Critique. I assume Professors Moran and Whitford would not either. The tax code would be supplemental to other methods needed to address the educational, wealth, and employment disparities that impair the economic condition of blacks. Analysis of black class distinctions is necessary in discussing and understanding the divides between the races and within the black community.