Today the Supreme Court heard oral arguments in US vs. Windsor. For
anyone who's been living under a rock, Windsor is a New York resident
who married her long term same sex partner in Toronto in 2007 before
NY allowed same-sex marriage. When her wife died with a substantial
estate, the US disallowed the spousal estate tax exclusion due to
DOMA, which Windsor is challenging.
In all the reporting I've seen, there's been no question that the
Canadian marriage was valid in the US, at least under state law.
Since Canadian marriage laws are similar to the US, that's not
too surprising.
What if a guy married two women in Egypt where that's legal, they come
to the US, and he dies. (Wave our hands and assume they're all US
citizens so there's no immigration issues.) Who's eligible for the
estate tax exclusion? The first wife? Both? Neither? Assume they're
in a state where same sex marriage isn't allowed; if a foreign same
sex marriage is valid, is a foreign polygamous marriage? If DOMA is
invalidated, does that change the answer?
Or assume there's only one wife, but she's twelve years old, again
married in a country where that's legal. Same questions.
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Regards,
John Levine,
jo...@iecc.com, Primary Perpetrator of "The Internet for Dummies",
Please consider the environment before reading this e-mail.
http://jl.ly