Ad: BlueJ Better Tax Answers. -Accomplish hours of research in seconds -Instantly draft high-quality communications -Verify answers using a library of trusted tax content. Learn more

The Tax Implications of Sodomy?

As one who often taps scholarly tax veins in unlikely places (e.g., The Federal Tax Implications of Bush v. Gore, 79 Wash. U. L.Q. 749 (2001)), I was struck by this week’s issue of SmartCLIP (the wonderful service provided by the University of Washington Law Library in emailing to subscribers each week a customized list of recently published law review articles in designated subject areas (along with links to the articles on Lexis and Westlaw)).  The editors placed Readings of Lawrence v. Texas,11 Widener L. Rev. i-ii, 171-329 (2005), in the "Federal Income Tax" subject category.  I eagerly scanned the list of articles in the symposium, ready to tip my hat to whoever found the tax issues lurking in the Court’s opinion finding a constitutional right to sodomy.  But none of the articles contain a whit of tax discussion.  So how did the symposium end up classified in the tax category?  My guess: someone mistook "Texas" for "Taxes"!


About the Author

Ad: BlueJ Better Tax Answers. Blue J's generative AI tax research solution is transforming how tax experts work. Learn more.
Ad: TaxAnalysis Award of Distinction. Honoring those that have made outstanding contributions to the field of taxation.
Information and rates on advertising on TaxProf Blog

Discover more from TaxProf Blog

Subscribe now to keep reading and get access to the full archive.

Continue reading