Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Saturday, August 17, 2013

Article on Estate Tax and the Civil Rights Vanguard

SsrnBridget J. Crawford recently published an article entitled, Estate Tax and the Civil Rights Vanguard, (January 7, 2013). Provided below is the introduction to the article from SSRN:

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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