id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjgl-2661	Smith, Carlton; Stein, Edward	Dealing with DOMA: Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships	2012	59	.pdf	application/pdf	26877	1123	57	The Relationship of Federal and State Income Tax and the Effect of DOMA Before discussing in detail in Parts II and III the specific authorities on joint filing of state income tax returns in the states relevant to this article, we briefly review the structure of state income tax in the United States and the issue of federal conformity both generally and as to filing status (i.e., single, head of household, married filing jointly, and married filing separately). The project of looking at the effect of DOMA on state income tax has an additional benefit of undermining two common and mistaken ideas, one about family law and one about tax law.	cache/cjgl-2661.pdf	txt/cjgl-2661.txt