DOMA and fed vs. state filing status

Jun 26, 2013 22 Replies

Prior to the supreme court decision the marriage is not recognized by the federal government. States that allow gay marriage do recognize it.

Now it is strange. If the couple moves to NY then the federal government recognizes the marriage; if they move to TX then the federal government does not. It's similar to my question above. No idea what the answer is.

But that's over marriage per se, not over court cases.

E.g. a gay couple lived in a state that recognized gay marriages. They got married in Canada. One of them died, leaving the other as sole heir.

The state attempted to collect estate taxes. The survivor went to court and got a ruling that they were married, hence the exemption applied.

Meanwhile, the deceased also owned property in another state, which has its own inheritance tax applying to in-state property (regardless of the deceased's residence). That state doesn't recognize gay marriage. Does it have to accept the *court ruling* from the state of residence?

For a while, at least.

Seth

Well, the following isn't as simple and straight forward as it might sound, but ...

Article IV, Section 1:

Full faith and credit shall be given in each state to the public acts, records, and judicial proceedings of every other state. And the Congress may by general laws prescribe the manner in which such acts, records, and proceedings shall be proved, and the effect thereof.

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