DOMA

On June 26, 2013, by a 5-4 vote, the Supreme Court of the United States ruled that certain provisions of the Defense of Marriage Act (DOMA) were unconstitutional.  Specifically, the statute’s denial of several significant federal rights to homosexual couples who were legally married in states that recognize same sex marriages was a denial of their right to equal protection under the Fourteenth Amendment.Prior to the Court’s decision, same sex married couples could not file joint income tax returns.  Divorced same sex couples could not claim a tax deduction for [...]