Obergefell v. Hodges is a
consolidated Supreme Court case involving same-sex couples, some of whom sought
marriage licenses in Michigan and Kentucky despite state laws
restricting marriages in the state to opposite sex couples, and some of
whom sought recognition by Ohio, Tennessee, and Kentucky for a marriage
performed in another state that recognizes same sex marriages despite
state laws that prohibit the state from recognizing same-sex marriages
for state purposes.
The Supreme Court ultimately concluded that it will recognize, for tax purposes, same-sex marriages validly performed in the celebration state regardless of where the couple resides. The primary impact is in the intersection between state and federal law.
Bloomberg BNA's collection of in-depth analysis and insight on this historic decision will equip you with the information you need to provide your clients the best guidance possible.
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