As you probably all know by now, the Second Circuit has joined the First Circuit in ruling that DOMA (the Defense of Marriage Act) is unconstitutional. The Second Circuit case is Windsor v. United States and it challenges DOMA as…

Here we go again. Another federal court has once again ruled that DOMA is unconstitutional. This is another case brought by GLAD (Gay and Lesbian Advocates and Defenders). It involves a number of different plaintiffs, all married in either Connecticut,…

All of us, when we turn age 65, are supposed sign up for Medicare. But for employees covered by employer health plans, the only requirement is to sign up for Part A (Hospital Insurance). No need to sign up for…

Another Victory in a DOMA case   Today the Federal District Court for the Southern District of New York handed down its decision in the Windsor case.  In alignment with every other court ruling on this issue in the past…

The Federal Court of Appeals for the First Circuit has ruled in the two cases from Massachusetts in a single opinion unanimously holding that DOMA is unconstitutional. This is the first appellate decision to so hold. What does this mean…

Under Poe v. Seaborn, all community income is split between spouses and Registered Domestic Partners (RDPs) for purposes of the income tax. That is because the income is owned equally by the two taxpayers. Does that mean the non-earning spouse…

The mortgage interest deduction rules limit deductible interest to the amount of interest paid on $1.1 million of qualified mortgage debt ($1.0 million of acquisition debt plus $100,000 of home equity debt). The statute is not clearly drafted about how…

Since opposite-sex RDPs are not affected by DOMA, is it possible for them to be considered married at the federal tax level? In other words, should they be filing as married (either jointly or separately)? Good question. And I addressed…

Today Federal District Judge Jeffrey S. White (Northern District, California) ruled that DOMA was unconstitutional as applied to Karen Golinski, a staff attorney at the United States Court of Appeals for the Ninth Circuit. This is a great opinion, explaining…

The Ninth Circuit handed down its decision in the Perry case on February 7, 2012, finding that Proposition 8 was unconstitutional under the Fourteenth Amendment of the Federal Constitution. Today, the proponents of Proposition 8 filed for rehearing en banc.…