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Keywords: Obergefell
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Journal Articles
I Do (Sort of): Tax Planning Strategies for Same-Sex Couples in Common-Law Marriage States after Marriage Equality
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 72–88.
Published: 01 July 2016
...John J. Masselli; Blanca L. Runkel ABSTRACT The U.S. Supreme Court, in Obergefell v. Hodges, ruled that the fundamental right to marry is constitutionally guaranteed to same-sex couples. However, neither this decision nor subsequent Treasury regulations specifically address...