id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjgl-2613	Terry, Keeva	Same-Sex Relationships, DOMA, and the Tax Code: Rethinking the Relevance of DOMA to Straight Couples	2011	43	.pdf	application/pdf	13444	675	58	Yet, DOMA creates economic inequities for heterosexual couples such that many married heterosexual couples pay more federal income tax than same- sex married couples and domestic partners who earn identical incomes.225 DOMA does not preclude the federal income tax disparity between domestic partners and heterosexual married couples that currently exists under federal income tax laws, 226 221 See COMMUNITY PROPERTY, supra note 25 ([A] person in California who is married to a person of the.same sex generally must report half the combined community income earned by the individual and his or her same-sex spouse.). The IRS objected and sought to impose federal income tax on Mr. Bufalino alone for the entire amount paid by Fairfrox to ABS Partnership.	cache/cjgl-2613.pdf	txt/cjgl-2613.txt