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Keywords: common-law marriage
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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
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The ATA Journal of Legal Tax Research (2016) 14 (1): 72–88.
Published: 01 July 2016
... common-law marriage (currently allowed in 11 states), the majority of which previously required marriage to be between opposite-sex couples. After Obergefell ruled such requirements unconstitutional, nine of those states modified their common-law statutes to include same-sex couples. Because...