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Joint Federal Income Tax Returns: If Doma Dies And Even If It Lives The Weak Case For Distinguishing Between Same-Sex And Different-Sex Married Couples, Julie A.D. Manasfi
Joint Federal Income Tax Returns: If Doma Dies And Even If It Lives The Weak Case For Distinguishing Between Same-Sex And Different-Sex Married Couples, Julie A.D. Manasfi
Julie A.D. Manasfi
Joint Federal Income Tax Returns: If DOMA Dies And Even If It Lives The Weak Case For Distinguishing between Same-Sex and Different-Sex Married Couples State recognition of same-sex marriages and marriage-like statuses raised the question of whether these relationships would be respected for federal purposes. In 1996, the Defense of Marriage Act (“DOMA”) answered the question with a definitive “no.” Section 3 of DOMA defines “marriage” for federal purposes as “a legal union between one man and one woman.” DOMA’s definition of marriage has been found unconstitutional in eight federal courts. In fact in 2011, at the instruction of President …