Patricia Cain

Professor of Law

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Professor Patricia Cain is a national expert in federal tax law and sexuality and the law. She has published numerous law review articles, essays, and book reviews on various topics, including federal taxation of installment sales (Wisconsin Law Review), tort law (Michigan Law Review), the role of judges (University of Southern California Law Review), and feminist legal theory (Georgia Law Review and University of Iowa Law Review). Her area of specialization is taxation and estate planning for same-sex couples and she frequently lectures on this topic at state and national continuing legal education programs. She is the co-author, with Professor Arthur S. Leonard, of one of the leading casebooks for Sexuality and the Law courses, Sexuality Law, 2nd edition (2009). She is also the author of Rainbow Rights, The Role of Lawyers and Courts in the Lesbian and Gay Civil Rights Movement (2000).

Professor Cain began her law teaching career at the University of Texas in 1974, where she was a member of the faculty for 17 years. She then joined the law faculty at the University of Iowa, where she held the Aliber Family Chair in Law and served as Interim Provost of the University and later as Vice Provost. She has been a member of the Santa Clara University School of Law faculty since 2007.

Education

J.D., magna cum laude, University of Georgia

A.B., Vassar College

Areas of Specialization

Federal Taxation, Wills and Estates, Feminist Legal Theory, Property Law, Gay and Lesbian Legal Issues

Affiliations and Honors

  • Board of Directors, Lambda Legal Defense and Education Fund, New York City, 1985-1992
  • Open Door Teaching Award, Student Bar Association, University of Texas School of Law
  • H.O. Head Centennial Professor in Real Property Law, University of Texas, 1990-1991
  • Collegiate Teaching Award, University of Iowa
  • Co-President, Society of American Law Teachers, 1994-1996, Treasurer, 2003-present, Board member, since 1985
  • Jean Y. Jew Women’s Rights Award, University of Iowa
  • John S. Lehman Distinguished Visiting Professor, Washington University, Spring 2003
  • Aliber Family Chair in Law, Emerita, University of Iowa
  • Member, American Law Institute
  • Fellow, American College of Trust and Estate Counsel
  • Inez Mabie Distinguished Professor of Law, Santa Clara University, 2007-2012

Bibliography

Books

Estate, Tax, and Benefits Planning for Unmarried Couples: Formal and Informal Arrangements and Agreements with Burda, Goffe, and Kolz. ALI ABA (2009) | Link to Library Catalog

Sexuality Law with Leonard. 2nd edition. Carolina Academic Press (2009) | Link to Library Catalog

Wills, Trusts, and Estates: Exam Pro with Spitko. Thomson/West (2006) | Link to Library Catalog

Sexuality Law with Leonard. Carolina Academic Press (2006) | Link to Library Catalog

Law Outlines: Property with Kurtz. Casenotes Pub. Co. (2001) (Casenote Legal Education Series) | Link to Library Catalog

Rainbow Rights: The Role of Lawyers and Courts in the Lesbian and Gay Civil Rights Movement. Westview Press (2000) | Link to Library Catalog

Law Outlines: Property with Kurtz. Casenotes Publishing Co. (1999) (Casenote Legal Education Series) | Link to Library Catalog

Law Outlines: Property with Kurtz. Casenotes Publishing Co. (1997) (Casenote Legal Education Series) | Link to Library Catalog

Tax Planning for Unmarried Couples: How to Handle Home Ownership. Prentice-Hall (1980)

Book Chapters

Six Cases in Search of a Decision: The Story of In Re Marriage Cases with Love in Women and the Law Stories. Wildman and Schneider, editors. Foundation Press (2011) | Link to Library Catalog

Federal Taxes in Sexual Orientation and the Law. Moulding and Achtenberg, editors. Thompson/West (2010) (Title first published 1985. Updated regularly by loose-leaf; most recent updates 2010. 2010 Revisions by Cain.) | Link to Library Catalog

Death, Incapacity, and Illness in Sexual Orientation and the Law. Moulding and Achtenberg, editors. Thompson/West (2010) (Title first published 1985. Updated regularly by loose-leaf; most recent updates 2010. Substantive revisions and 2010 updates by Cain.) | Link to Library Catalog

Two Sisters vs. a Father and Two Sons: The Story of Sawada v. Endo in Property Stories. Kornbloom and Morriss, editors. 2nd edition. Foundation Press (2009) (Case name misspelled as Sawado v. Endo in publication) | Link to Library Catalog

Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine in Tax Stories. Caron, editor. 2nd edition. Foundation Press (2009) | Link to Library Catalog

Housing in Materials on Family Wealth Management. Turnier and McCouch, editors. Thomson/West (2005) | Link to Library Catalog

Two Sisters vs a Father and Two Sons: The Story of Sawada v. Endo in Property Stories. Korngold and Morriss, editors. Foundation Press (2004) (Case name spelled as Sawado v. Endo in publication) | Link to Library Catalog

Federal Tax Exemption Issues, Securing Tax-Exempt Status and Operating in Compliance in Iowa Nonprofit Resource Center Legal Guide for Iowa Nonprofits. Koontz, editor. University of Iowa (2003) | Link to Library Catalog

Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine in Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases. Caron, editor. Foundation Press (2002) | Link to Library Catalog

Address at the University of Northern Iowa in Women's Voices in Our Time: Statements by American Leaders. Defrancisco and Jensen, editors. Waveland Press (1994) | Link to Library Catalog

Panel Discussion, Panel II: Parental Power, Children's Interests, and State Authority in Changing Perspectives of the Family: Proceedings of the Fifth Annual Symposium of the Constitutional Law Resource Center. Ingber, editor. Drake University Law School (1994) | Link to Library Catalog

Feminist Jurisprudence: Grounding the Theories in Feminist Legal Theory: Readings in Law and Gender. Bartlett and Kennedy, editors. Westview Press (1991) (Originally published as an article by the same title at 4 Berkeley Women's Law Journal 191-214 (1989/90) | Link to Library Catalog

Nonprofit Corporations as Business Entities in Texas Corporations--Law and Practice. Matthew Bender (1985) | Link to Library Catalog

Tax Problems of Small Business Corporations in Texas Corporations--Law and Practice. Matthew Bender (1985) | Link to Library Catalog

Cooperative Housing Corporation Deductions in Federal Tax Deductions. Comerford and Sacks. Warren, Gorham & Lamont (1983) | Link to Library Catalog

Construction Period Interest and Taxes in Federal Tax Deductions. Comerford and Sacks. Warren, Gorham & Lamont (1983) | Link to Library Catalog

Articles

The New York Marriage Equality Act and the Income Tax, 5 Albany Government Law Review 634-650 (2012) | Link to Digital Commons

A Section Memoir, (Law Stories: Reflections of Women in Legal Education: Stories from Four Decades of Section Chairs), 80 UMKC Law Review 727-732 (2012) | Link to Digital Commons

Planning for Same-Sex Couples in 2011, 17 ALI-ABA Estate Planning Course Materials Journal 5-34 (2011) | Link to Digital Commons

Taxation of Domestic Partner Benefits: The Hidden Costs, (Symposium: The Future of Same-Sex Marriage), 45 University of San Francisco Law Review 481-516 (2010) | Link to Digital Commons

DOMA and the Internal Revenue Code, 84 Chicago-Kent Law Review 481-518 (2009) | Link to Digital Commons

Contextualizing Varnum v. Brien: A "Moment" in History, 13 The Journal of Gender, Race, and Justice 27-58 (2009) | Link to Digital Commons

Taxing Families Fairly, (Symposium: Valuing All Families), 48 Santa Clara Law Review 805-855 (2008) | Link to Digital Commons

"The Right to be Sexual" (Revisited): Remembering Mary Dunlap, 19 Berkeley Women's Law Journal 19-29 (2004) | Link to Digital Commons

The Right to Privacy Under the Montana Constitution: Sex and Intimacy, (The Honorable James R. Browning Symposium: The 1972 Montana Constitution: Thirty Years Later), 64 Montana Law Review 99-132 (2003) | Link to Digital Commons

Subversive Moments: Challenging the Traditions of Constitutional History, 13 Texas Journal of Women and the Law 91-111 (2003) | Link to Digital Commons

Dependency, Taxes, and Alternative Families, 5 Journal of Gender, Race and Justice 267-288 (2002) | Link to Digital Commons

Federal Tax Consequences of Civil Unions, 30 Capital University Law Review 387-408 (2002) (Reprinted in digested form in 53 Monthly Digest of Tax Articles 17 (April 2003)) | Link to Digital Commons

Women, Race, and Sports: Life Before Title IX, 4 Journal of Gender, Race and Justice 337-351 (2001) | Link to Digital Commons

Privileges and Stereotypes: A Commentary, 3 Journal of Gender, Race and Justice 659-667 (2000) | Link to Digital Commons

Death Taxes: A Critique from the Margin, 48 Cleveland State Law Review 677-707 (2000) | Link to Digital Commons

Heterosexual Privilege and the Internal Revenue Code, 34 University of San Francisco Law Review 465-495 (2000) | Link to Digital Commons

Results from a Survey: Gay, Lesbian, and Bisexual Students' Attitudes About Law School, with Austin, Mack, Strader and Vaseleck, 48 Journal of Legal Education 157-175 (1998) | Link to Digital Commons

A Review Essay: Tax and Financial Planning for Same-Sex Couples: Recommended Reading, 8 Law & Sexuality: A Review of Lesbian, Gay, Bisexual and Transgender Legal Issues 613-648 (1998) | Link to Digital Commons

Stories from the Gender Garden: Transsexuals and Anti-Discrimination , 75 Denver University Law Review 1321-1359 (1998) | Link to Digital Commons

The Future of Feminist Legal Theory, 11 Wisconsin Women's Law Journal 367-383 (1997) | Link to Digital Commons

Taxing Lesbians, 6 Southern California Review of Law and Women’s Studies 471-481 (1997) | Link to Digital Commons

Imagine There's No Marriage, 16 QLR Quinnipiac Law Review 27-60 (1996) | Link to Digital Commons

Lesbian Perspective, Lesbian Experience, and the Risk of Essentialism, 2 Virginia Journal of Social Policy and the Law 43-73 (1994) | Link to Digital Commons

Litigating for Lesbian and Gay Rights: A Legal History, 79 Virginia Law Review 1551-1641 (1993) | Link to Digital Commons

Feminist Legal Scholarship, 77 Iowa Law Review 19-39 (1991) | Link to Digital Commons

Same-Sex Couples and the Federal Tax Laws, 1 Law & Sexuality 97-131 (1991) | Link to Digital Commons

Feminism and the Limits of Equality, 24 Georgia Law Review 803-847 (1990) | Link to Digital Commons

Feminist Jurisprudence: Grounding the Theories, 4 Berkeley Women's Law Journal 191-214 (1989/90) (Reprinted as a chapter in Feminist Legal Theory: Readings in Law and Gender. Bartlett and Kennedy, editors. Westview Press (1991)) | Link to Digital Commons

Good and Bad Bias: A Comment on Feminist Theory and Judging, 61 Southern California Law Review 1945-1955 (1988) | Link to Digital Commons

Teaching Feminist Legal Theory at Texas: Listening to Difference and Exploring Connections, 38 Journal of Legal Education 165-181 (1988) | Link to Digital Commons

Taxation of Boot Notes in a 351/453 Transaction, 27 South Texas Law Review 61-98 (1986, Special Issue) | Link to Digital Commons

From Crane to Tufts: In search of a Rationale for the Taxation of Nonrecourse Mortgagors, 11 Hofstra Law Review 1-61 (1982) | Link to Digital Commons

Leasehold Improvements by Lessees, 31 Tulane Tax Institute J1-14 (1981)

Installment Sales by Retailers: A Case for Repeal of Section 453(a) of the Internal Revenue Code, 1978 Wisconsin Law Review 1-27 (1978) | Link to Digital Commons

Subchapter S Corporations and One Class of Stock Requirement: Should Debt Ever Be Classified as a Disqualifying Second Class of Stock?, 8 Georgia Law Review 199-224 (1973) | Link to Digital Commons

Taxation of Promises to Pay, 8 Georgia Law Review 125-158 (1973) | Link to Digital Commons

Book Reviews

One Wedding and a Revolution: A Film by Debra Chasnoff, with Love, 24 St. Louis University Public Law Review 11-20 (2005) | Link to Digital Commons | Link to Library Catalog

Gaylaw: Challenging the Apartheid of the Closet, 107 American Historical Review 576-577 (2002) | Link to Library Catalog | Link to Full Text

The Master's Voice Will Never Dismantle Structural Justice, (Review of Free Speech and the Politics of Identity), 3 Books-On-Law 7 (2000) | Link to Library Catalog | Link to Full Text

In Search of Normative Principles for Property Division at Divorce, (Review of The Illusion of Equality: The Rhetoric and Reality of Divorce Reform), 1 Texas Journal of Women and the Law 249-268 (1992) | Link to Digital Commons | Link to Library Catalog

Stories of Rights: Developing Moral Theory and Teaching Law, with Love, (Review of Rights, Restitution, and Risk: Essays in Moral Theory), 86 Michigan Law Review 1365-1387 (1988) | Link to Digital Commons | Link to Library Catalog

Other Articles

CCA 200911007 and the $1,000,000 Limitation on Mortgage Interest Deductions: Two Wrongs Don't Make a Right, 28 Newsquarterly 19-21 (Summer 2009)

Unmarried Couples and the Mortgage Interest Deduction, 123 Tax Notes 473-477 (April 27, 2009) | Link to Library Catalog

Relitigating Seaborn: Taxing the Community Income of California Registered Domestic Partners, 111 Tax Notes 561-568 (2006) | Link to Library Catalog

Comment: Improving Definition of "Qualifying Child", 95 Tax Notes 1993 (2002) | Link to Library Catalog

Alternative Families Should Be Eligible for All Child-Oriented Tax Benefits, 95 Tax Notes 1139 (2002) | Link to Library Catalog

Position Paper on Impact (H.R. 2528) Section 302: "Realistic Possibility of Succes" is too Low a Standard for a Tax Return, with Johnson, 89 Tax Notes Today TNT 156-25 (1989)

A Government Tax Subsidy, with Askarit and Shaw, 51 Accounting Review 331-334 (1976) | Link to Library Catalog | Link to Full Text

Other

Gay Rights in the United States, entry in LGBTQ America Today: An Encyclopedia. Hawley, editor. Greenwood Press (2009) | Link to Library Catalog

Liquor Control Law and Policy entry in Encyclopedia of Lesbian, Gay, Bisexual, And Transgender History In America. Stein, editor. Charles Scribner's Sons (2004) | Link to Library Catalog

Lambda Legal Defense entry in Encyclopedia of Lesbian, Gay, Bisexual, and Transgender History in America. Stein, editor. Charles Scribner's Sons (2004) | Link to Library Catalog

Privacy Rights entry in Encyclopedia of Lesbian, Gay, Bisexual, And Transgender History In America. Stein, editor. Charles Scribner's Sons (2004) | Link to Library Catalog

Life Planning: Legal Documents and Protections for Lesbians and Gay Men. Lamda Legal Defense and Education Fund (1992) | Link to Library Catalog