Feminist Judgments: Rewritten Tax Opinions – Potential Cases

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bumping to the front; February 29 deadline

Cases that applicants to Feminist Judgments: Rewritten Tax Opinions may wish to consider (not an exhaustive list; all tax-related cases are appropriate for rewriting):

U.S. v. Rickert, 188 U.S. 432 (1903) (tribal trust lands and improvements are exempt from state and local taxes)

Eisner v. Macomber, 252 U.S. 189 (1920) (stock dividend not taxable income)

Lucas v. Earl, 281 U.S. 311 (1930) (income splitting)

Poe v. Seaborn, 282 U.S. 101 (1930) (elective community property regime does not entitle married couple to split income)

Smith v. Commissioner, 40 B.T.A. 1038 (1939) (deductibility of child care costs)

Commissioner v. Harmon, 323 U.S. 44 (1944) (in case of an elective community property regime, no income splitting allowed)

Commissioner v. Wemyss, 324 U.S. 303 (1945) (transfer of stock as inducement to marriage not supported by full and adequate consideration)

Farid-es-Sultaneh v. Commissioner, 160 F.2d 812 (2d Cir. 1947) (transfer of certain marital rights for consideration)

U.S. v Davis, 370 U.S. 65 (1962) (transfer by husband to wife pursuant to property settlement agreement was taxable event triggering recognition of gain)

U.S. v. Gotcher, 401 F.2d 118 (5th Cir. 1968) (wife’s expenses on trip paid for by husband’s employer are taxable income and not deductible)

Moritz v. Commissioner, 469 F.2d 466 (10th Cir. 1972) (gender-based classification for eligibility for certain dependency deduction constitutes denial of equal protection)

Boyter v. Commissioner, 668 F.2d 1382 (4th Cir. 1981) (sham divorces should be disregarded for tax purposes)

U.S. v. Rogers, 461 U.S. 677 (1983) (1983) (federal district court may order sale of property to satisfy tax indebtedness of husband where wife has homestead interest in same property)

Nicholas v. Commissioner, 62 T.C.M. 467 (1991), T.C. Memo. 1991-393 (no spousal exemption allowed where relationship is in violation of local law)

U.S. v. Burke, 504 U.S. 229 (1992) (backpay awards in settlement of Title VII claim are included in gross income)

Westphal v. Commissioner, 68 T.C.M. (CCH) 1038 (1994) (Tax Court rejects Commissioner’s disallowance of a business deduction where female attorney had taken time off from her law practice to care for an ailing relative and suffered downturn in revenue)

Estate of Clack v. Commissioner, 106 T.C. 131 (1996) (eligibility for QTIP treatment)

Klassen v. Commissioner, 76 T.C.M. (RIA) 98241 (1998), aff’d 182 F.3d 932 (1999) (AMT limitation on dependency exemptions)

Cheshire v. Commissioner, 115 T.C. 183 (2000), aff’d, 282 F.3d 326 (5th Cir. 2002) (innocent spouse relief)

U.S. v. Craft, 535 U.S. 274 (2002) (tax lien attaches to husband’s interest in property owned as tenants by the entirety with his wife)

Magdalin v. Commissioner, T.C. Memo. 2008-293 (deduction for certain infertility treatment)

O’Donnabhain v. Commissioner, 134 T.C. 34 (2010) (deduction for gender reassignment surgery)

Windsor v. United States, 570 U.S. (2013) (estate tax exemption for same-sex couples)

Perez v. Commissioner, 144 T.C. 51 (2015) (sale of human egg gives rise to taxable income)

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