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DOMA Doomed by Estate Tax Refund Claim

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 claim for refund of estate taxes paid after the death...

IRS Revenue Ruling - IRS Recognizes Same-Sex Marriages Regardless of Domicile

The U.S. Department of the Treasury and the Internal Revenue Service have ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be treated as married for federal tax purposes. The ruling applies even if the couple lives in a jurisdiction...