Dealing with DOMA: federal non-recognition complicates state income taxation of same-sex relationships.

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• Federal Cases - 682 F.3d 1 (1st Cir. 2012), 10-2204, Commonwealth of Massachusetts v. United States Dept. of Health and Human Services
• Federal Cases - 550 F.2d 1201 (9th Cir. 1977), 76-1191, Lee v. C. I. R.
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• Federal Cases - 475 U.S. 851 (1986), 84-1686, Sorenson v. Secretary of the Treasury



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• Federal Cases - 64 T.C. 552 (1975), 708-73, Lee v. Commissioner of Internal Revenue
• Federal Cases - 535 U.S. 274 (2002), 00-1831, United States v. Craft
• Federal Cases - 553 U.S. 328 (2008), 06-666, Department of Revenue of Kentucky v. Davis
• Federal Cases - 252 U.S. 37 (2012), Shaffer v. Carter
• Federal Cases - 281 U.S. 111 (1930), 99, Lucas v. Earl
• Federal Cases - 282 U.S. 101 (1930), 15, Poe v. Seaborn
• Federal Cases - 300 U.S. 308 (1937), 404, New York ex rel. Cohn v. Graves
• Federal Cases - 323 U.S. 44 (1944), 33, Commissioner of Internal Revenue v. Harmon
• Federal Cases - 357 U.S. 51 (1958), 395, United States v. Bess
• Iowa - 763 N.W.2d 862 (Iowa 2009), 07-1499, Varnum v. Brien
• Massachusetts - 440 Mass. 309 (2003), SJC-08860, Goodridge v. Department of Public Health
• New Jersey - 908 A.2d 196 (N.J. 2006), Lewis v. Harris
• New York - 50 A.D.3d 189, 2008-00909, Martinez v. County of Monroe
• New York - 23 Misc.3d 641, 2008-28,546, Golden v. Paterson
• Vermont - 744 A.2d 864 (Vt. 1999), 98-032, Baker v. State
• Connecticut - 957 A.2d 407 (Conn. 2008), 17716, Kerrigan v. Commissioner of Public Health