Supreme Court Decision on Same-Sex Marriage: A Collection of In-Depth Analysis and Insight

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 Tax'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.