Guidance for Same-Sex Marriage Filings

Date
2013-09-20
Authors
Harl, Neil
Journal Title
Journal ISSN
Volume Title
Publisher
Source URI
Altmetrics
Authors
Research Projects
Organizational Units
Journal Issue
Series
Abstract

As is now widely known, the United States Supreme Court, by a 5 to 4 vote, on June 26, 2013,1 struck down Section 3 of the Defense of Marriage Act.2 That Act had barred the federal government from recognizing same-sex marriages which had been legalized by some states.3 The case also allowed same-sex marriages to resume in California by declining to decide a separate case. The Internal Revenue Service has now issued guidance on tax return filing and filing status for same-sex married couples.4

Description
Keywords
Citation
Collections