Tax Law

Recent Posts

DOMA Doomed by Estate Tax Refund Claim
Posted on 26 Jun 2013 by Asbury Law Firm

The United States Supreme Court has struck down the Defense of Marriage Act (DOMA) as an unconstitutional violation of the "equal liberty" protections of the 5th Amendment. The dispute in U.S. v. Windsor * began when Edie Windsor filed a... Read More

District Court: Estate Tax Marital Deduction Triggers Unconstitutional Ruling on DOMA
Posted on 12 Jun 2012 by Asbury Law Firm

In a case that began with a claim for a refund of estate taxes paid, Judge Barbara S. Jones of the Southern District of New York ruled that the Defense of Marriage Act (DOMA) is unconstitutional under the Equal Protection Clause of the 5th Amendment.... Read More

The New York Marriage Equality Act and Its Impact on Estate and Tax Planning
Posted on 1 Sep 2011 by Norton Rose Fulbright

By Philip J. Michaels , Stephanie E. Heilborn and Jaclyn Gail Feffer On June 24, 2011, New York enacted the Marriage Equality Act (the "Act"), becoming the seventh jurisdiction in the U.S. to permit same-sex marriages, effective July 24,... Read More

District Court: Estate Tax Marital Deduction Triggers Unconstitutional Ruling on DOMA
Posted on 12 Jun 2012 by Asbury Law Firm

In a case that began with a claim for a refund of estate taxes paid, Judge Barbara S. Jones of the Southern District of New York ruled that the Defense of Marriage Act (DOMA) is unconstitutional under the Equal Protection Clause of the 5th Amendment.... Read More

Why Tax Same-Sex Couples on Employer-Provided Health Benefits?
Posted on 23 Jan 2011 by Deanne Morton

This past week marked a significant change in the area of hospital visitation rights. Under new regulations implemented by President Obama, hospitals that participate in Medicare and Medicaid programs (i.e., most U.S. hospitals) must allow patients to... Read More

Court Rulings that Federal Ban on Same-Sex Marriage is Unconstitutional Raises Significant Implications for Employee Benefit Plans
Posted on 12 Jul 2010 by J. Adams, S. Miller, T. Solomon, B. Tiemann

The U.S. District Court for the District of Massachusetts has issued decisions declaring the federal Defense of Marriage Act (DOMA) unconstitutional. Employers should be aware that the decisions could have significant implications for employee benefit... Read More

The New York Marriage Equality Act and Its Impact on Estate and Tax Planning
Posted on 1 Sep 2011 by Norton Rose Fulbright

By Philip J. Michaels , Stephanie E. Heilborn and Jaclyn Gail Feffer On June 24, 2011, New York enacted the Marriage Equality Act (the "Act"), becoming the seventh jurisdiction in the U.S. to permit same-sex marriages, effective July 24,... Read More