On The Basis Of Sex: How A Tax Case Became A Victory For Gender Equity
Originally published on Forbes.com. People who make lists of the best legal dramas like this one by the ABA and this one by IMDB will need to be doing some updating...
“On The Basis Of Sex” – What To Read Before You Watch
I haven’t seen the movie yet, but I have read the decisions (There was an appeal, which is where the Ginsburgs came in). The decision is Charles E. Moritz v. Commissioner of Internal Revenue, which was decided by Judge Norman O. Tietjens in 1970 in favor of the IRS. Mr. Moritz had represented himself – not surprisingly given the low stakes. The decision was appealed to the Tenth Circuit where Mr. Moritz was represented by Ruth Bader Ginsburg and Martin Ginsburg backed up by Melvin Wulf of the ACLU and Weil, Gotshal & Manges. The lead attorney for the United States was James Bozarth played by Jack Reynor. Sam Waterston, who has played a lawyer on TV more than once, portrays Solicitor General Erwin Griswold.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.