Tag Archives: DEFENSE OF MARRIAGE ACT

IMPACT OF THE SUPREME COURT’S DECISION IN U.S. V WINDSOR: LEGALLY MARRIED SAME- SEX COUPLES NOW WILL LIVE IN THE SAME TAX WORLD AS DO OTHER MARRIED COUPLES

The Defense of Marriage Act (DOMA), as enacted, had two-prongs, namely: Section 2 of the Act provided and still provides that no state need recognize same-sex marriages legally consecrated under the laws of another state. Section 3 of the Act … Continue reading

Posted in AMENDED RETURNS, EMPLOYMENT TAXES, INNOCENT SPOUSE, JOINT RETURNS, MARRIED PERSONS, TAX | Tagged , , , , , , , , | 4 Comments