Pornography cannot be classified as good or bad on the basis of the sex of the featured participants. This article criticizes Professor Jeffrey Sherman's claim that gay male pornography, unlike heterosexual pornography, provides the consumer with a necessary component to a 'flourishing life,'...

This short column highlights for estate and gift tax practitioners 10 noteworthy law review articles published during 2009. Estate and gift taxation is one area in which law professors' writing should be of interest to tax practitioners and vice versa, because significant change in the law of...

Period poverty is not new, but it has become more visible during the COVID-19 crisis. Worldwide, menstruation has long caused marginalization and vulnerability for some. The pandemic has amplified these conditions. This Article makes three claims. The first is descriptive, identifying four...

In late winter 2009, the airwaves came alive with stories about Nadya Suleman, the California mother who gave birth to octuplets conceived via assisted reproductive technology. Nadya Suleman and her octuplets are the vehicles through which Americans express their anxiety about race, class and...

Feminist perspectives are not new to tax law. The first academic piece bringing a feminist perspective to bear on tax law dates to the early 1970s, when Grace Blumberg published “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers.” Contemporaneously, none...

This short essay is a reflection on the relationship between the economy and women’s hair. I suggest that examining women’s spending on hair care products during uncertain financial conditions provides insight into the gendered aspects of the economy. As the economy has declined, sales of...

This Estate and Gift Tax Rap column for Tax Notes is an extended discussion of the United States District Court (W.D. Pa.) decision in Estate of Palumbo v. U.S.. In that case, the court upheld a claimed estate tax charitable deduction for amounts passing to charity pursuant to a settlement of a...

This chart provides a visual overview of the statutory framework for the United States federal estate taxation of nonresidents not citizens (Chapter 11, Subchapter B, sections 2101-2108). This chart is designed for students, professionals and experienced scholars alike – anyone who needs a...

This short column highlights for estate and gift tax practitioners 10 noteworthy law review articles published during 2010. Estate and gift taxation is one area in which law professors’ writing should be of interest to tax practitioners and vice versa, because significant change in the law of...

The untimely death of Michael Jackson this past June presents an opportunity to reassess certain thorny estate tax issues that may arise when a celebrity dies owning valuable intellectual property. Elsewhere we have debated hypothetical, tax-motivated changes to state laws relating to postmortem...