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Tax

Apr. 16, 2013

DOMA and a bizarre tax bill

Strangely, a nonearning same-sex partner may be required to pay taxes he or she should not otherwise owe. By Emily J. Kingston and Patricia A. Cain


By Emily J. Kingston and Patricia A. Cain


On March 26 and 27, 2013, the U.S. Supreme Court heard arguments in two cases involving same-sex marriage. Windsor v. United States challenges the constitutionality the DOMA's definitions of "spouse" as a person of the opposite sex who is an individual's husband or wife, and "marriage" as a legal union between one man and one woman as husband and wife. DOMA effects myriad fede...

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