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Married same-gender couples were entitled to file federal income taxes jointly with their spouses, and the government has no rational basis for denying federal benefits to married same-sex couples. The U.S. District Court for the District of Massachusetts struck down section 3 of the Defense of Marriage Act (DOMA), holding that it violates equal protection principles of the due process clause in the Fifth Amendment. Legislative provisions which arbitrarily or irrationally create discrete classes cannot withstand constitutional scrutiny. Denying married same-sex couples the right to file federal income taxes jointly did not bear a rational relationship to a legitimate government interest.
LEXIS.com users can view the enhanced version of Gill v. Office of Pers. Mgmt., 2010 U.S. Dist. LEXIS 67874 (D. Mass. July 8, 2010).