Recent Constitutional Questions in Taxation: Toward a Legislative Solution to Constitutional Problems of Same-Sex Couples and Ministers of the Gospel?
John R. Dorocak, 19 Temp. Pol. & Civ. Rts. L. Rev. 223 (2009)
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This Article reviews two different constitutional questions regarding federal income taxes. First, the constitutionality of the income tax exclusion of the housing allowance for ministers of the gospel under the Establishment and Free Exercise Clauses of the First Amendment is discussed. Second, constitutionality, under the Due Process and Equal Protection Clauses of federal and state constitutions’ denial of various tax benefits, such as joint filing for married couples is examined.
