Same-sex marriage bans and federal tax issues in the aftermath of United States V. Windsor / Maxine Dunn, editor.

Format:

Book

Contributor:

Dunn, Maxine, editor.

Series:

Family issues in the 21st century series.

Family Issues in the 21st Century

Language:

English

Subjects (All):

Same-sex marriage--Taxation--Law and legislation--United States.

Same-sex marriage.

Physical Description:

1 online resource (102 p.)

Place of Publication:

New York : Novinka, 2015.

Language Note:

English

Summary:

The recognition of same-sex marriage generates debate on both the federal and state levels. Either legislatively or judicially, same-sex marriage is legal in more than a dozen states and the District of Columbia. Conversely, many states have statutory or constitutional prohibitions against same-sex marriage. Courts are beginning to address the constitutionality of these ""defense of marriage"" laws using equal protection and due process analysis. In United States v. Windsor, the U.S. Supreme Court struck down the federal ban on benefits for legally married same-sex couples. However, the Court

Contents:

""SAME-SEX MARRIAGE BANS AND FEDERAL TAX ISSUES IN THE AFTERMATH OF UNITED STATES V. WINDSOR""; ""SAME-SEX MARRIAGE BANS AND FEDERAL TAX ISSUES IN THE AFTERMATH OF UNITED STATES V. WINDSOR""; ""Library of Congress Cataloging-in-Publication Data""; ""CONTENTS""; ""PREFACE""; ""Chapter 1: SAME-SEX MARRIAGE: A LEGAL BACKGROUND AFTER UNITED STATESV.WINDSOR""; ""SUMMARY""; ""INTRODUCTION""; ""GENERAL CONSTITUTIONAL PRINCIPLES""; ""UNITED STATES V.WINDSOR: THE CHALLENGE TO THEFEDERAL DEFENSE OF MARRIAGE ACT""; ""POST-WINDSOR LITIGATION""; ""IMPLICATIONS""; ""CONCLUSION""

""Chapter 2: THE POTENTIAL FEDERAL TAX IMPLICATIONS OF UNITED STATES V. WINDSOR (STRIKING SECTION 3 OF THE DEFENSE OF MARRIAGE ACT (DOMA)):SELECTED ISSUES""""SCOPE OF THE REPORT""; ""UNITED STATES V.WINDSOR""; ""SAME-SEX MARRIAGE RECOGNITION AND THEINTERNAL REVENUE CODE (IRC)""; ""TAX ISSUES""; ""AMENDING TAX RETURNS""; ""Chapter 3: DECISION OF THE SUPREME COURTOF THE UNITED STATES IN THE CASEOF UNITED STATES V.WINDSOR,EXECUTOR OF THE ESTATEOF SPYER, ET AL""; ""Syllabus""; ""INDEX""; ""Blank Page""

Notes:

Includes index.

Description based on online resource; title from PDF title page (ebrary, viewed February 9, 2015).

ISBN:

1-63463-886-7

OCLC:

900633073