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Keywords: First Amendment
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Journal Articles
A New Examination of an Old Question: Is it Constitutional to Tax Marriage?
Available to Purchase
The ATA Journal of Legal Tax Research (2020) 18 (1): 19–41.
Published: 11 August 2020
... and the First Amendment for some taxpayers. JEL Classifications: D15; H21; H24; H31; K34. marriage Johnson v. United States marriage tax penalty due process equal protection individual income tax First Amendment Fifth Amendment In 1913, the 16th Amendment to the U.S...
