How a tax dispute for a male caregiver launched a landmark gender equality case

How a tax dispute for a male caregiver launched a landmark gender equality case
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In short: The 2018 biographical drama On the Basis of Sex dramatizes the early career of Ruth Bader Ginsburg. It centers on a 1970 tax case where Ginsburg challenged a law that prevented a man from claiming a caregiver deduction, using the victory to dismantle systemic legal discrimination against women nationwide.

The film follows Ruth Bader Ginsburg, portrayed by Felicity Jones, as she navigates the gender barriers of 1950s Harvard Law School and the subsequent difficulty of finding employment at law firms. The narrative pivots to 1970, when Ginsburg and her husband, Martin, take on the case of Charles Moritz. Moritz, a man from Denver, had been denied a tax deduction for the costs of hiring a nurse to care for his elderly mother. The Internal Revenue Code at the time restricted such deductions to women, widowers, divorcees, or men with incapacitated wives, effectively assuming that men were the sole breadwinners.

Ginsburg, working with the ACLU, saw an opportunity to challenge these rigid societal roles. By representing a male appellant, she aimed to prove to a panel of male judges that sex-based discrimination harmed everyone. The legal strategy, which involved a tense moot court and a pivotal oral argument before the Tenth Circuit Court of Appeals, focused on the argument that the law needed to evolve alongside changing societal norms. Ginsburg famously countered a judge's objection about the Constitution's wording by noting that the document also lacks the explicit word 'freedom'.

The film, directed by Mimi Leder and written by Ginsburg's nephew Daniel Stiepleman, received mixed critical reviews. While some praised the performances and the film's pacing, others found it predictable or overly hagiographic. Despite the criticism, the real-life legal victory in Moritz v. Commissioner became a cornerstone for future gender equality cases. The film grossed $38.7 million worldwide against a $20 million budget, serving as a cinematic companion to the 2018 documentary RBG, which explored the broader scope of the Justice's life and career.

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