Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

The U.S. Department of the Treasury and the Internal Revenue Service ruled this week that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

See full announcement here.

 

 

 

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Second Circuit Strikes Down DOMA

 

AP reports that:

A divided federal appeals court in Manhattan this morning became the second in the nation to strike down the Defense of Marriage Act as unconstitutional.

In Windsor v. United States, 12-2335-cv, the U.S. Court of Appeals for the Second Circuit upheld a ruling by Southern District Judge Barbara Jones (See Profile) that the 1996 law that defines marriage as involving a man and a woman was unconstitutional.

A majority of the three-judge Second Circuit panel, in a ruling by Chief Judge Dennis Jacobs (See Profile), concluded that the definition violated the Equal Protection Clause. Its opinion joined an earlier decision by the First Circuit in Boston.

 

 

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