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  • State of Celebration (Not State of Residence) Controls for Federal Tax Purposes

    By Sarah Lockwood Church, Saul Ewing LLP-- Section 3 of DOMA limited the term “marriage” to a legal union between one man and one woman as husband and wife, and limited the word “spouse” to a person of the opposite sex who is a husband or wife. As a result, certain provisions...
  • The Supreme Court Repeal of DOMA Section 3 and Its Effect on Immigration Law

    BY EVIE P. JEANG, IDEAL LEGAL GROUP INC. -- Recently, the Supreme Court found a part of the Defense of Marriage Act (DOMA) unconstitutional. The case, United States v. Windsor , 133 S. Ct. 2675 (2013), actually involves estate taxes, but has direct ramifications on same-sex marriages and permanent...