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- Title
THE SAME SEX MARRIAGE TAX SHELTER: WHAT'S LOVE GOT TO DO WITH IT?
- Authors
Black, Stephen T.
- Abstract
The article discusses the tax-related aspects of same-sex and opposite-sex marriage in America as of 2015, and it mentions the legal aspects of tax shelters, a comparison of marriage taxation and partnership taxation, and the U.S. Supreme Court's ruling in the 2013 case United States v. Windsor which deals with tax equality for family units. The laws governing joint tax filings by married couples are examined, along with bigamy laws in placed such as Utah and a step transaction doctrine.
- Subjects
UTAH; UNITED States; SAME-sex marriage; TAX shelters; UNITED States v. Windsor; MARRIAGE; EQUALITY; STEP transaction doctrine; BIGAMY; JOINT income tax returns; TAXATION; ACTIONS &; defenses (Law); TAX laws
- Publication
Akron Law Review, 2015, Vol 48, Issue 3, p1
- ISSN
0002-371X
- Publication type
Article