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Expert Analysis

A Tax Case Key To Justice Ginsburg's Equal Protection Fight

By Olivia Renensland (September 30, 2020, 5:39 PM EDT) -- In the fall of 1970, future U.S. Supreme Court Justice Ruth Bader Ginsburg and her husband Martin Ginsburg decided to take on Moritz v. Commissioner, representing Charles Moritz in his appeal of a U.S. Tax Court decision that denied him a dependent care deduction under now-defunct Section 214 of the Internal Revenue Code....

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