By Charles Merrill
But wait, it may lead to a victory for same sex couples married this year and last in states that allow marriage equality. They bring in the laws of the state as to whether a couple can file jointly.
The following is the opinion published today in my case that went to the U.S. Tax Court for a decision on joint filing status and the Constitutionality of DOMA. This case is for years, 2004, 2005. I still have to go to court for 2007, 2008 (the year we were legally married in California). The government won't get a dime of the over two million dollars that they claim I owe in back taxes, for tax years 2004,2005,2006,2007, and 2008 until they repeal DOMA.
The opinion and a poll are below the fold.
I want to help the economy recover and will pay my taxes if and when they do their part. I am 75 years old and find it amusing that think they can intimidate me into paying as a second class citizen. We couldn't get married in North Carolina due to DOMA, and suffered hardships by having to move to California in order to make our marriage legal. I'm not trying to evade taxes and I am willing to go to prison, although failure to file taxes is a misdemeanor, where filing jointly is a felony under DOMA. In the case cited, Mueller served time in prison for filing jointly.
Respondent determined an $807,330 deficiency in petitioner's Federal income tax for 2004 and a $28,974 deficiency for 2005.For more information go to U.S. Tax Court.gov and click on today's opinions.
http://www.ustaxcourt.gov/InOpTodays/Mer9rill.TCM.WPD.pdf (condensed)The facts we recite are undisputed facts included in the stipulation of facts and accompanying exhibits and matters admitted in the pleadings or motions or presented in the parties' oral arguments.
Petitioner is a well-known gay rights activist and artist and a millionaire. He is the cousin of the founder of Merrill Lynch and was married, for 23 years, to t he late Evangeline Johnson Merrill, an heiress to the Johnson & Johnson Company. Petitioner began a relationship with Kevin Boyle shortly after petitioner's wife passed away. He and Mr. Boyle have been together for more than 18 years. Petitioner and Mr. Boyle lived in North Carolina during the years at issue. They participated in a commitment ceremony in 2004, but North Carolina did not recognize same-sex marriages. Petitioner and Mr. Boyle were legally married in 2008 after moving to California. Petitioner failed to file a tax return for either of the years at issue. Respondent contacted petitioner about filing income tax returns. Petitioner responded with a letter stating that he was not evading taxes, but refused to pay taxes as an act of civil disobedience advocating same-sex marriage equality. Respondent prepared substitutes for returns for the years at issue and issued deficiency notices to petitioner. In the substitutes for returns, respondent determined petitioner's filing status to be single.ngle.
Petitioner resided in North Carolina when he filed the first petition regarding his return for 2004, and he resided in California when he filed the second petition regarding his return for 2005. In both petitions, petitioner argued that he must be accorded married filing joint status, rather than single status, because of his long-term domestic partnership with Mr. Boyle. Respondent filed motions for partial summary judgment on whether petitioner is entitled to married filing joint status for the years at issue. Respondent argues that petitioner is not entitled to this status because he was not married in the years at issue and he did not file a joint return for those years. We agree and discuss each of respondent's arguments in turn.
Discussion
We must decide whether petitioner is entitled to married filing joint status for the years at issue. Petitioner was not married during the years at issue. He was not married under the laws of the State of his domicile, North Carolina, nor in any other State. Moreover, petitioner did not file a return for the years at issue and, therefore, is not entitled to married filing joint status.We turn now to married filing joint status. Every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013 is subject to married filing joint return status. Sec. 1(a)(1). The determination of whether an individual is married shall be made as of the close of the taxable year. Sec. 7703(a)(1). Whether a taxpayer is married for Federal income tax purposes is determined by reference to the laws of the State of the taxpayer's marital domicile. See Sullivan v. Commissioner, 256 F.2d 664 (4th Cir. 1958), affg. 29 T.C. 71 (1957); Dunn v. Commissioner, 70 T.C. 361, 366 (1978), affd. without published opinion 601 F.2d 599 (3d Cir. 1979); Lee v. Commissioner, 64 T.C. 552, 556-559 (1975), affd. 550 F.2d 1201 (9th Cir. 1977). Petitioner admits he was not legally married for either of the years at issue but argues, nonetheless, that he should be allowed to file joint returns because he was in a long-term committed relationship with his gay partner and North Carolina did not recognize same-sex marriage. 2Petitioner also challenges the constitutionality of the Defense of Marriage Act (DOMA), Pub. L. 104-199, 110 Stat. 2419. DOMA has no bearing on petitioner's filing status, and its constitutionality is irrelevant to our holding. See Mueller v. Commissioner, 39 Fed. Appx. 437 (7th Cir. 2002), affg. T.C. Memo. 2001-274.
3Similar constitutional challenges brought by same-sex couples, married persons, and single persons have been consistently denied. See Mueller v. Commissioner, 39 Fed. Appx. 437 (7th Cir. 2002) (same-sex couple), affg. T.C. Memo. 2001-274; Druker v. Commissioner, 697 F.2d 46 (2d Cir. 1982) (married persons), affg. in part and revg. in part 77 T.C. 867 (1981); Demars v. Commissioner, 79 T.C. 247 (1982) (married persons); (continued...)
Despite p etitioner's argument, a taxpayer must file a joint return with his or her spouse and it must be signed by both spouses to claim the married filing joint status. See secs. 1(a)(1), 6013(a); sec. 1.6013-1(a)(2), Income Tax Regs. This is true even in the case of a delinquent return. See Columbus v. Commissioner, T.C. Memo. 1998-60, affd. without published opinion 162 F.3d 1172 (10th Cir. 1998). We have held that where a taxpayer did not file a return and a substitute for return was prepared using single filing status, the taxpayer may claim married filing joint status only by subsequently filing a return. See Millsap v. Commissioner, 91 T.C. 926, 937 (1988). Here, petitioner never filed a return for the years at issue. Accordingly, he is not eligible for married filing joint status with respect to these years.
Petitioner further argues that the Internal Revenue Code discriminates against same-sex couples in a manner that violates their constitutional rights by not allowing them to file joint taxt tax returns.2 We need not address his constitutional claims.3 3(...continued)
Kellems v. Commissioner, 58 T.C. 556 (1972) (single person), affd. 474 F.2d 1399 (2d Cir. 1973); Mueller v. Commissioner, T.C. Memo. 2000-132 (same-sex couple), affd. without published opinion 87 AFTR 2d 2001-2052, 2001-1 USTC par. 50,391 (7th Cir. 2001); Brady v. Commissioner, T.C. Memo. 1983-163 (single person), affd. without published opinion 729 F.2d 1445 (3d Cir. 1984); see also Mapes v. United States, 217 Ct. Cl. 115 (1978); Jansen v. United States, 567 F.2d 828 (8th Cir. 1977); Barter v. United States, 550 F.2d 1239 (7th Cir. 1977); Johnson v. United States, 422 F. Supp. 958, 967 (N.D. Ind. 1976), affd. sub nom. Barter v. United States, 550 F.2d 1239 (7th Cir. 1977).
Nothing really new here, though you notice the missing follow up question -- how is he going to change how it is enforced? What does he believe will "work well" for the military? The devil is in the details and at this point, for interviews on DADT, the White House has the same tape of answers playing in a loop. Btw, when are Nancy and Harry going to take questions?COOPER: Don't ask, don't tell, it requires an act of Congress to overturn it. You have said you want it overturned.
OBAMA: Yes.
COOPER: But your -- your critics, and even some of your supporters, say, look, you -- you could stop enforcement right now of don't ask, don't tell. You could defer enforcement until you prod Congress to act.
Why not? Why not act?
OBAMA: Look, I -- I have had conversations with Bob Gates, as well as Admiral Mullen, about the fact that I want to see this law changed.
I also want to make sure that, A, we are not simply ignoring a congressional law. If Congress passes a law that is const itutionally valid, then it's not appropriate for the executive branch simply to say, we will not enforce a law It is our duty to enforce laws.. I do think that there's the possibility, though, that we change how the law is being enforced, and -- even as we are pursuing a shift in congressional policy.
But, look, the bottom line is, I want to see this changed. And we have already contacted congressional allies. I want to make sure that it is changed in a way that ultimately works well for our military and for the outstanding gay and lesbian soldiers that are both currently enlisted or would like to enlist. And...
COOPER: Do you personally have a timetable in your mind of when you want to see it changed?
OBAMA: I would like to see it done sooner, rather than later. And we have begun a process to not only work it through Congress, but also to make sure that the Pentagon has thought through all the ramifications of how this would be most effective.<.
More at Americablog.
Check out these past published reviews for more info...
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Not only is Maine known as "Vacationland", it is also home of many, MANY summer camps for kids. They arrive by the bus loads and get to spend a week, 2 weeks, a month or even the entire summer enjoying the terrific environment here. It's a pretty cool place for a kid to come, with lots of fun and a huge variety of activities.
But there are few "happy campers" here in Maine this year:
According to Dr. Dora Anne Mills of the Maine Center for Disease Control and Prevention, at least 30 of Maine's summer camps, primarily in the southern half of the state, have been hit by the virus, which often targets children and young adults.The annual influx of kids from urban areas - including Boston and New York City where the virus is especially widespread - is expected to bring many more cases into Maine in coming weeks. In the close confines of camp sleeping cabins, shared bathrooms, dining halls, recreation centers and other indoor gathering areas, H1N1 will find ideal conditions to replicate and spread.
As of July 10, the Maine CDC had confirmed 203 cases of H1N1 - 114 in year-round residents and 89 in visitors from out of state. state.
Of the latter group, Mills said, most are youngsters attending Maine's approximately 200 summer camps. But in addition to the number of laboratory-confirmed cases, Mills said there are at least 10 times as many "probable" cases and possibly many more than that.
At this, the height of Maine's summer season, she said, anyone suffering from a cluster of wintry flu symptoms - including fever, sore throat, cough, fatigue and general malaise - should be presumed to have swine flu.
It's a big enough concern that Maine is preparing for a possible major H1N1 vaccination program in the schools, starting this fall. The Governor and others will be meeting next month to look over the information and decide if or what course of action to take.
But in the meanwhile, it seems that H1N1 can replace "malaria" in this ageless summer camp classic:
When: Sunday August 16, 2009
12:30pm to 3:30pm
 Waterways Cruises and Events
2501 N. Northlake Way
Seattle, WA 98103
Price ***Free to Attend
For more Details visit www.SameLoveSameRights.com
Join us Sunday August 16, 2009 from 12:30pm to 3:30pm for an afternoon of elegance, fun, music & more at the Waterways Cruises and Events. The Same Love, Same Rights Wedding & Family Expo will spotlight over 40 gay-friendly businesses, including weddlight over 40 gay-friendly businesses, including wedding businesses, travel services, gifts and more.
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