Monday, January 7, 2019
Sex and Tax (1/7/19)
I have just posted this Sex and Tax (Including the Tax Division) in the Movies (DOJ Tax Division Alumni Blog 1/7/18), here. This is about the new movie, On the Basis of Sex (Wikipedia page here) which revolves around a tax case, Moritz v. Commissioner, 469 F.2d 466 (10th Cir. 1972), here, cert. denied, 412 U.S. 906 (1973). The case involved gender discrimination in a statute, the constitutionality of which was contested by two formidable lawyers -- Ruth Bader Ginsburg and her husband, Marty Ginsburg. Their opponents were attorneys from the Tax Division. At any rate, the relation to tax procedure is a stretch, but it does involve a Government victory in the Tax Court, a taxpayer / Ginsburg victory in the Court of Appeals and a Supreme Court certiorari denied. And the players in adventure are interesting. So, if you are interested in this type of stuff, see the movie and go to the Tax Division Alumni Blog where I have further links.
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