I Do (Sort of): Tax Planning Strategies for Same-Sex Couples in Common-Law Marriage States after Marriage Equality

2016 ◽  
Vol 14 (1) ◽  
pp. 72-88
Author(s):  
John J. Masselli ◽  
Blanca L. Runkel
Keyword(s):  
Federal Government ◽  
Common Law ◽  
Tax Planning ◽  
Same Sex ◽  
Wealth Transfer ◽  
Same Sex Couples ◽  
Opposite Sex ◽  
Planning Strategies ◽  
The U.S ◽  
Common Law Marriage

ABSTRACT The U.S. Supreme Court, in Obergefell v. Hodges, ruled that the fundamental right to marry is constitutionally guaranteed to same-sex couples. However, neither this decision nor subsequent Treasury regulations specifically address common-law marriage (currently allowed in 11 states), the majority of which previously required marriage to be between opposite-sex couples. After Obergefell ruled such requirements unconstitutional, nine of those states modified their common-law statutes to include same-sex couples. Because the federal government has long recognized common-law marriage, this paper discusses prospective and retroactive income and wealth-transfer tax planning opportunities for eligible, common-law married, same-sex couples that qualify to file as married filing jointly for the current tax year and any open tax year for which they would have been considered common-law married. This manuscript presents a legal discussion, along with a variety of examples and tax planning strategies for same-sex couples in common-law marriage states.

The Missing Concept of Cohabitation of the Couples of the Opposite-Sex in de facto Unions in the Czech Civil Code

2021 ◽  
Author(s):  
Zdeňka Králíčková
Keyword(s):  
Civil Code ◽  
Same Sex ◽  
Reasonable Time ◽  
Legal Rules ◽  
Married Mother ◽  
Same Sex Couples ◽  
Registered Partnership ◽  
The Status ◽  
Opposite Sex ◽  
Married Mothers

The paper deals with couples in de facto unions, especially the ones formed by a man and a woman. It seeks to define cohabitation and differentiate the rights and duties of cohabitees from the ones connected with the status relations between both the opposite-sex couples (marriage) and the same-sex couples (registered partnership). As there are seldom any kinds of agreements between cohabitees, special attention is devoted to the relevant legal rules in all the Books of the Czech Civil Code and their applicability to cohabitees during their relationship and after the break-up or upon the death of one of them. It is stressed that there is no difference between children born out of wedlock and within marriage. Once parenthood is legally established, there is no discrimination of non-married mothers and non-married fathers towards the children. And besides, there are special provisions that protect the weaker party: property claims of the non-married mother from the child´s father for a reasonable time and within adequate limits.

Marriage: Obligations, Benefits, and Access

Just Married ◽  
2015 ◽  
Author(s):  
Stephen Macedo
Keyword(s):  
Same Sex ◽  
Same Sex Marriage ◽  
Same Sex Couples ◽  
Special Obligations ◽  
The Future ◽  
Opposite Sex ◽  
The Many

This chapter examines the many “legal incidents” of marriage: the specific benefits, responsibilities, obligations, and protections that are associated with marriage by law. While critics focus on the special privileges or benefits that spouses acquire in marriage, those are balanced by special obligations. The chapter suggests that the whole package seems reasonably appropriate for both opposite-sex and same-sex couples. It also considers the ways in which marriage seems to promote the good of spouses, children, and society, along with the class divide that now characterizes marriage and parenting. It argues that this class divide, not same-sex marriage, is the great challenge for the future.

Introduction

2018 ◽  
Author(s):  
Gillian Frank ◽  
Bethany Moreton ◽  
Heather R. White
Keyword(s):  
Supreme Court Decision ◽  
The Other ◽  
Court Decision ◽  
Word Of God ◽  
Same Sex ◽  
Sunday Morning ◽  
Same Sex Couples ◽  
Civil Marriage ◽  
The Bible ◽  
The U.S

The lines seem so clearly drawn: A white evangelical minister stands in front of his California congregation on a Sunday morning. In one hand he holds a Bible. In the other is the text of the U.S. Supreme Court decision in Obergefell v. Hodges extending civil marriage rights to same-sex couples throughout the country. “It’s time to choose,” he thunders to thousands of believers in the stadium-style worship center. “Will we follow the Word of God or the tyrannical dictates of government?” His declaration “This is who I stand with” is met with applause from the faithful as he dramatically flings the Court’s decision to the ground and tramples on it, waving the Bible in his upraised hand....

The 1990s, Fulcrum of Change: Politics and Culture

2021 ◽  
pp. 71-85
Author(s):  
Michael J. Rosenfeld
Keyword(s):  
Federal Government ◽  
Bill Clinton ◽  
Same Sex ◽  
Same Sex Couples ◽  
Politics And Culture ◽  
Defense Of Marriage Act ◽  
Don't Ask Don't Tell ◽  
The Us ◽  
The Military ◽  
Tv Show

In his campaign for president in 1992, Bill Clinton did something surprising: he advocated for gay rights. After winning the presidency, however, he was unable to integrate gay soldiers into the military as he had promised to do. Congress instead created a program known as Don’t Ask, Don’t Tell, which forced gay soldiers back into the closet. Congress also passed, and President Clinton signed, the Defense of Marriage Act, which prevented the federal government from recognizing same-sex marriages and allowed states to continue to deny marriage rights to same-sex couples. In 1997 television star Ellen DeGeneres came out as a lesbian both in person and in character on her TV show Ellen, becoming one of the most prominent out-of-the-closet gay people in the US.

Bisexual Man Experiences Regarding Intimate Sexual Relationship Injayapura City2013

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Maria CY Hukubun
Keyword(s):  
High School ◽  
Junior High School ◽  
Design Method ◽  
Bisexual Men ◽  
Snowball Sampling ◽  
Same Sex ◽  
Thick Description ◽  
Sexually Transmitted ◽  
Same Sex Couples ◽  
Opposite Sex

<p>Bisexuals are individuals who Involved and enjoyed sexual activities with same sex and different sex. Bisexual men having intercourse by oral, anal and vaginal. According to the data from the Center for Reproductive Health in Jayapura in 2013, there was one case cervicitis on bisexual men which is known from 95 cases of Sexually Transmitted Infections (STI). This research study aimed to describe bisexual men's sexual experiences. A qualitative design method was used with phenomenology approach; informants Involved in this research were 5 people. The selections of informants were using snowball sampling method. Researchers used members to check and thick description to the invalidity of the data. Fifth informants have a sense of attraction to opposite sex couples while they were in junior and high school. Informants interested in the same sex when in junior high school, and college. In addition, one of the informants attracted to the same sex when he became adult and had a work. Four informants did not consistently use condoms. There are 10 to 30 of same-sex couples that performed sex relation for the first time. There were about 10 people who did not get married and have sexual partners of the opposite sex until today based on the informant. The four informants were not consistently used condoms and there was one informant who did not use condom</p>

Response to “Cloning and Infertility” by Carson Strong (CQ Vol 7, No 3)

1999 ◽  
Vol 8 (3) ◽  
pp. 364-368 ◽  
Author(s):  
Timothy F. Murphy
Keyword(s):  
Somatic Cell ◽  
Somatic Cell Nuclear Transfer ◽  
Nuclear Transfer ◽  
Human Cloning ◽  
Sex Partners ◽  
Same Sex ◽  
Same Sex Couples ◽  
Opposite Sex ◽  
Infertile Couples

Carson Strong has argued that if human cloning were safe it should be available to some infertile couples as a matter of ethics and law. He holds that cloning by somatic cell nuclear transfer (SCNT) should be available as a reproductive option for infertile couples who could not otherwise have a child genetically related to one member of the couple. In this analysis, Strong overlooks an important category of people to whom his argument might apply, couples he has not failed to consider elsewhere. In this discussion, however, Strong refers exclusively to opposite sex couples facing obstacles such as surgically removed ovaries and the inability to produce sperm. In fact, however, there are many adult couples who, while fertile in and of themselves, are not fertile as couples. This group includes not only opposite sex couples but coupled same sex partners as well. I believe the defenses Strong offers regarding the use of SCNT by opposite sex infertile couples would extend to same sex couples for two reasons. First, some same sex couples might face the inability to have a genetically related child, and second, Strong's arguments ultimately ground a general defense of SCNT independent of the question of a couple's fertility.

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