Article on Estate Tax and the Civil Rights Vanguard

Bridget J. Crawford recently published an article entitled, Estate Taxand the Civil Rights Vanguard, (January 7, 2013). Providedbelow is the introduction to the article from SSRN:

In this article, Professor Crawford discusses the UnitedStates Supreme Court’s grant of certiorari in the estate tax case of UnitedStates v. Windsor. The cases involves the constitutionality of the provision ofDefense of Marriage Act which defines marriage for federal purposes as a unionbetween one man and one woman, effectively disallowing a variety of federalbenefits, including the estate tax marital deduction, to same-sex marriedcouples. Professor Crawford argues that tax is a civil rights issue, and thatsame-sex married couples should receive all of the same tax benefits andburdens as opposite-sex married couples.