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This page contains a single entry by Associate Editor published on August 7, 2013 8:35 PM.

Legal Transformers: The Current Decisions Surrounding the Taxation of Same-Sex Couples was the previous entry in this blog.

Women Re-entering the Work Force After Extended Periods is the next entry in this blog.

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Tax Notes Today Article: "Court Orders Recognition of Same-Sex Marriage in Ohio"

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In the newly decided Obergefell v. Kasich, 2013 U.S. Dist. LEXIS 102077 (S.D. Ohio July 22, 2013), a federal district court ordered the Ohio registrar of death certificates to not record a death certificate for Ohio resident John Arthur that does not record his status as "married" and James Obergefell as his "surviving spouse."  In so deciding, the court granted a temporary restraining order compelling Ohio to recognize the couple's same-sex marriage performed in Maryland. Ohio has specifically prohibited recognizing gay marriage in the state code and constitution.  This decision heavily relied on United States v. Windsor, ___ U.S.___, 133 S.Ct. 2675 (2013). In Windsor, the United States Supreme Court found no legitimate state purpose in refusing to recognize gay marriages "celebrated" in states where same-sex marriage is legal.

See Timothy S. Black, "Court Orders Recognition of Same-Sex Marriage in Ohio," 2013 TNT 149-22 (August 2, 2013).

Posted by Kelly Humke, Associate Editor, Wealth Strategies Journal

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