same-sex marriage Archives - Ohio Family Law Blog

Gay Marriage Alert: The IRS Finalizes Rules Recognizing Same-Sex Marriages

Tax Returns To Be Amended By IRS To Reflect Same-Sex Marital Status Changes

same-sex marriage irs tax In 2013, in United States v, Windsor, the U.S. Supreme Court found Section 3 of the Defense of Marriage Act to be unconstitutional. Section 3 defined “marriage” as a legal union between one man and one woman and “spouse” as only a person of the opposite sex who is a husband or a wife. The Court’s decision meant that married same-sex couples must be treated under federal law as married opposite-sex couples.

The IRS followed up with Revenue Ruling 2013-17. The IRS concluded that, for federal tax purposes, the terms ” husband and wife”, “Husband” and “wife” should be interpreted to include same-sex spouses. The IRS further concluded that, for federal tax purposes, recognition should be given to a same-sex marriage that was valid in the state where it was entered into, regardless of the married couple’s place of domicile.

IRS Issues Final Rules For Same-Sex Marriage Couples

On September 2, 2016, the IRS has issued final rules consistent with United States v. Windsor and Revenue Ruling 2013-17. Under these rules, the terms “spouse”, “husband” and “wife” shall apply to same-sex marriages for federal tax purposes. These … Read More... “Gay Marriage Alert: The IRS Finalizes Rules Recognizing Same-Sex Marriages”

Kim Davis: Adherence to Moral Conscience or Violations of the Law?

Will The Law Protect Clerk Kim Davis and Her Refusal To Issue Marriage Licenses For Same-Sex Couples?

kim davis same-sex marriage No doubt, in the last few weeks or so, you’ve encountered the name Kim Davis in conversation around the water cooler or dinner table. It is also of little doubt that you’ve confronted staunch opinions regarding the Kentucky clerk of court who refused to issue marriage licenses to same-sex couples.

Various media outlets, as well as some individual social media enthusiasts, compare Kim Davis to Rosa Parks or Martin Luther King, Jr. – an outspoken activist of her time, doing what she believes is right to uphold her moral duty to God and her conscience. Others, particularly those same-sex couples seeking a marriage license, find fault in Kim Davis’ failure to adhere to the oath of office she took when she secured her position as clerk of courts.

Still, this did not keep U.S. District Judge David Bunning from jailing Kim Davis and holding her in contempt of court after investigating her argument that her “conscience will not allow” her to comply with the Supreme Court’s recent ruling legalizing gay marriage. Judge Bunning did attempt to give Kim Davis a break, explaining that … Read More... “Kim Davis: Adherence to Moral Conscience or Violations of the Law?”

Same-Sex Marriage Case Declined By U.S. Supreme Court

The U.S. Supreme Court’s Refusal to Rule on Same-Sex Marriage Cases has Broad Implications

same-sex marriage supreme court The United States Supreme Court recently declined to take up an issue regarding same-sex marriage. By declining to take these cases, the court has allowed men and women to have entered into same-sex marriages in eleven states that previously didn’t allow same-sex marriages.*

By refusing to take up the appeals of these cases, they have in essence upheld the rulings that all allowed same-sex marriage. Those new eleven states that are now required to recognize and issue same sex marriage certificates are listed below. Even more surprising is that the court did not issue an explanation (which is typical) as to why they decided not to rule on the cases.

These cases came up through the Federal Courts of Appeals. There are 12 of these federal appellate courts in the United States. These courts cover several states within their jurisdiction, which is how 11 states recently had their same-sex laws implemented.

To make this matter even more interesting, the 6th Circuit of Appeals Court located in Cincinnati, Ohio, which controls Ohio’s federal laws, is currently considering an appeal of same-sex marriage. The result … Read More... “Same-Sex Marriage Case Declined By U.S. Supreme Court”

DOMA: Same-Sex Marriage Rights Update

A Look At The Same-Sex Marriage Law And The Defense of Marriage Act (DOMA), One Year Later

DOMA Same-Sex Marriage A few weeks ago marked the one year anniversary since the Defense of Marriage Act (DOMA) was struck down by the Supreme Court of the United States. This article aims to analyze changes and new laws that have arisen since this decision, discussing where the states and national laws stand in regards to same-sex marriages.

What was the DOMA ruling?

The decision regarding the DOMA law was released on June 26,2013. The decision that struck down the Defense of Marriage Act had some implications; however, it did not require that states recognize or allow same sex marriage. The significant portion of the DOMA ruling allowed for states that recognized same sex marriages at the time to be granted the same federal benefits as heterosexual marries couples. We posted this linked blog article on the Ohio Family Law Blog at the time of that historic decision. At the time of the ruling, there were a total of 13 states and the District of Columbia that had legalized same-sex marriage.

Same-Sex Marriage Laws in States following the DOMA ruling

Since the DOMA ruling, … Read More... “DOMA: Same-Sex Marriage Rights Update”

Same-Sex Marriage in Ohio: The Debate Begins!

Ohio Judge Recognizes Same-Sex Marriage Performed In Another State As Legal

On Monday, federal Magistrate Judge Timothy Black could have opened the door to more lawsuits regarding same-sex marriage in Ohio. Judge Black issued a temporary restraining order against multiple public officials (including Governor Kasich and Attorney General Mike DeWine) which prohibits those persons from enforcing provisions of Ohio law which prohibit state officials and institutions from recognizing same-sex marriages lawfully performed in other states in the case of Obergefell, et al. v. Kasich, et al., W.D.Ohio No. 1:13-cv-501 (July 22, 2013).

Background:

Jim Obergefell and John Arthur have been together for over 20 years. John Arthur is currently bedridden with ALS, a neurological disease which all parties agreed will take his life in the very near future. With the United States Supreme Court’s recent ruling in United States v. Windsor, striking down the federal Defense of Marriage Act (DOMA), Jim and John decided it was time to take the plunge and get married. Knowing that same-sex marriage is not permitted under Ohio law, Jim and John needed the marriage solemnized in one of the states where same-sex marriage is lawful. The problem, though, was that John’s ALS … Read More... “Same-Sex Marriage in Ohio: The Debate Begins!”