Law Commons^™

Saving Seaborn: Ownership Not Marriage As The Basis Of Family Taxation, Dennis Ventry

Dennis Ventry

Later this year, one of the most famous Supreme Court tax cases will celebrate its eightieth birthday. In Poe v. Seaborn, the Court reified two principles of the federal income tax: ownership determines tax liability and state law determines ownership. This article establishes that tax liability for families continues to follow ownership not marriage, despite the federal government’s position that the “ownership equals taxability” principle applies exclusively to heterosexual spouses. Verifying the broad application of this principle carries significant implications for all families. Under the aegis of Seaborn, it authorizes members of state-recognized relationships—marriages, domestic partnerships, civil unions—to file federal …