'Til Death Do Us File Joint Income Tax Returns (Unless We're Gay)

Authors

Daniel Milstein, Benjamin N. Cardozo School of Law

Abstract

The note examines the legal and constitutional challenges posed by the Defense of Marriage Act (DOMA) in relation to same-sex marriage, arguing that DOMA unconstitutionally infringes on state authority and denies equal protection to same-sex couples. It highlights how DOMA's definition of marriage as between a man and a woman conflicts with evolving state laws recognizing same-sex unions and the federal government's traditional deference to state marriage determinations. The analysis centers on key court rulings, including Massachusetts v. U.S. Department of Health and Human Services and Merrill v. Commissioner, which address DOMA's validity and its implications for federal tax filings.

Disciplines

Law | Sexuality and the Law

Recommended Citation

Daniel Milstein, 'Til Death Do Us File Joint Income Tax Returns (Unless We're Gay), 9 Cardozo Pub. L. Pol’y & Ethics J. 451 (2011).
Available at: https://larc.cardozo.yu.edu/cplpej/vol9/iss2/6