Overview
Carlyn McCaffrey said that the Supreme Court’s Windsor and Obergefell decisions on same-sex marriage rights mean that “any two people who want to get married – a man and woman, a man and a man or casual acquaintances – can do so.” Ms. McCaffrey added, however, that nearly 200 sections of the Tax Code “give neither taxpayers nor the IRS the option of disregarding state law marital status for federal tax purposes.”
