Same-sex unions and tax ramifications

Joel Schoenmeyer, a Chicagoland attorney who does a very nice "Death and Taxes" blog (the fact that it was not in the "12 Blogs of Christmas" is a testament to the quality of tax blogging) mildly fisks a Andrew Sullivan article about estate planning for same-sex couples. Joel pointed out that incompetence, not discrimination against gays/lesbians/homosexuals, was the controlling factor in the judges' decision.

The post foreshadows more daunting times ahead. As an increasing number of states choose to accept same-sex marriage and civil unions (Possibly equivalent to common-law marriages? Help me, legal experts.) state tax writers and eventually the IRS will have to address a number of tax provisions traditionally (and presently) reserved for heterosexual marriage. I expect a lot of rancor here, I personally would like to occupy ground somewhere between James Dobson and Andrew Sullivan on gay/lesbian/homosexual issues but at times this seems difficult to do (the middle ground seems to be a no man's land) since both sides strongly display an "if you are not with us, you are against us" mentality.

On a lighter note, Tax Prof links to a Professor Bainbridge (http://www.professorbainbridge.com/2006/01/kennedy_shocker.html) spoof of a Supreme-Court oriented National Enquirer cover.