n clause of the Fifth Amendment of the U.S. Constitution as applied to persons of the same sex who are legally married under the laws of their state (Windsor, S.Ct., June 26, 2013, 2013-2 USTC g50,400). The major- ity, written by Justice Anthony Kennedy, held that DOMA is unconstitutional as a deprivation

t and not as a lawyer. ISSUES AT STAKE In December 2012, the Supreme Court an- nounced that it would take up two cases re- lated to same-sex couples: Windsor, which arose out of an estate tax dispute between a surviving partner/spouse and the IRS; and Hollingsworth v. Perry (CA-9, Feb. 7, 2012), which addr

orporated. All Rights Reserved. HOUSE_OVERSIGHT_029310 --- PAGE BREAK --- June 27, 2013 deduction unnecessary in the majority of cases. However, as Windsor showed, it is a valuable tax benefit for larger estates. Many same-sex married couples may find it valuable to revisit their estate plans to make cer

% tax. (The kiddie tax effectively taxes a child’s unearned income in excess of $2,000 (the 2013 and 2014 thresholds) at the parent's highest rate.) Windsor and same-sex marriage. The Supreme Court decided United States v. Windsor on June 26, 2013, and held that Section 3 of the Defense of Marriage Act (D

ss of $2,000 (the 2013 and 2014 thresholds) at the parent's highest rate.) Windsor and same-sex marriage. The Supreme Court decided United States v. Windsor on June 26, 2013, and held that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional because it defined “marriage” as only between a

igrants Before 12:56 - CEST #EUReferendum hitps://t.co/g02cPNdyKw #Brexit Ha€ | RobkNews RT @patent: #patents in @NYTimes: "Democratic 23 Jun 2016, | Windsor 2 | neutral Party, a€~Brexit,a€™ N.B.A. Draft: Your Thursday 12:56-CEST | , Briefing" by ADEEL HASSAN https://t.co/pRvigINPaJ Ontario viasinac RT @Le

cause on at least five of the eight occasions when Andrew and Ghislaine were together, Jeffrey Epstein was there as well. Andrew invited them both to Windsor for the Queen's birthday party. One of Epstein’s friends, Nobel Prize-winning scientist Murray Gell-Mann, said he understood that Epstein had given t

sted numbers for 2014 and 2013-11 end-of-the-year planning points 10/07/13 A review of basic planning points 2013-10 08/30/13 Revised discussion of Windsor, reflecting guidance from the IRS and the Treasury 2013-09 Department, issued on August 29, 2013 08/28/13 United States v. Windsor. the Supreme Cour