News & Analysis as of September 23, 2024

Same-Sex Marriage › Tax Credits

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

Big Decisions: The 2014-15 U.S. Supreme Court Term in Review

Faegre Drinker Biddle & Reath LLP on 8/10/2015

The 2014-15 United States Supreme Court term featured a number of significant cases to the business community. The Faegre Baker Daniels appellate advocacy group is committed to helping our clients understand the Court’s...more

One-Time Anomaly Or Potential Turning Of The Tides? A Review Of The Supreme Court's 2014-2015 Term

Fisher Phillips on 8/7/2015

In a marked departure from the overwhelming success employers experienced before the Supreme Court in recent years, the less successful recently wrapped 2014-2015 term could be an indication that the judicial tides may be...more

SCOTUS Alert: Same-Sex Marriage is a Go, and ACA Stays Alive

Baker Donelson on 6/29/2015

Two big decisions in two days from the Supreme Court. Read on for details. Same-Sex Marriage is a Go! Today, the United States Supreme Court issued a monumental decision in Obergefell, et al. v. Hodges, et al.; Case No....more

Perspectives - November 2013

Benesch on 12/15/2013

In Revenue Ruling 2013–17, the Internal Revenue Service (IRS) announced that the terms “husband and wife,” “husband” and “wife” in the Internal Revenue Code are to be interpreted to include an individual married to a person...more

Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/24/2013

On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more

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