Gary's Blog

February 3, 2014

IRS releases FAQs and Answers on Same-Sex Tax Issues

The Internal Revenue Service (IRS) has released new guidelines on how it will treat, for tax purposes, same-sex partners. The most relevant questions are: Q1. When are individuals of the same sex lawfully married for federal tax purposes? A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has […]
December 30, 2013

Decision on Same-Sex Marriages in Ohio

On December 23, 2013 the United States District Court for the Western Division of Ohio in the case of Obergefell v Wymyslo Case No 1:13-cv-501 Ohio declared that Article XV Sec 11 and Ohio Revised Code 3101.01(C) are unconstitutional in that these sections of Ohio law violated the 14th Amendment to the United States Constitution. The Court found that same […]
August 24, 2013

Same Sex Divorce Granted in Ohio

In the days and weeks since the Supreme Court’s decision on same-sex marriages, Hancock County granted a same-sex marriage between two women.  In the case in Hancock County, both women were married in Jamestown, New York. Subsequent to their marriage they moved to Ohio. Thereafter they sought to terminate their marriage by filing a divorce in Hancock County, Ohio.  A […]
February 3, 2014

IRS releases FAQs and Answers on Same-Sex Tax Issues

The Internal Revenue Service (IRS) has released new guidelines on how it will treat, for tax purposes, same-sex partners. The most relevant questions are: Q1. When are individuals of the same sex lawfully married for federal tax purposes? A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has […]
December 30, 2013

Decision on Same-Sex Marriages in Ohio

On December 23, 2013 the United States District Court for the Western Division of Ohio in the case of Obergefell v Wymyslo Case No 1:13-cv-501 Ohio declared that Article XV Sec 11 and Ohio Revised Code 3101.01(C) are unconstitutional in that these sections of Ohio law violated the 14th Amendment to the United States Constitution. The Court found that same […]
August 24, 2013

Same Sex Divorce Granted in Ohio

In the days and weeks since the Supreme Court’s decision on same-sex marriages, Hancock County granted a same-sex marriage between two women.  In the case in Hancock County, both women were married in Jamestown, New York. Subsequent to their marriage they moved to Ohio. Thereafter they sought to terminate their marriage by filing a divorce in Hancock County, Ohio.  A […]