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	<title>Comments on: Merrill Challenges Defense of Marriage Act on Tax Grounds</title>
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	<description>Paying taxes is painful... but reading about them shouldn't be.</description>
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		<title>By: Court Rules on DOMA Challenge By Not Addressing DOMA — taxgirl</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-10934</link>
		<dc:creator>Court Rules on DOMA Challenge By Not Addressing DOMA — taxgirl</dc:creator>
		<pubDate>Wed, 15 Jul 2009 11:54:11 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-10934</guid>
		<description>[...] midst of a heated debate on the merits of Prop 8, Charles Merrill took activism into his own hands: he filed papers in Tax Court challenging the Defense of Marriage Act (DOMA). On July 13, the Tax Court ruled that Merrill was not entitled to relief. (Merrill v. Commissioner, [...]</description>
		<content:encoded><![CDATA[<p>[...] midst of a heated debate on the merits of Prop 8, Charles Merrill took activism into his own hands: he filed papers in Tax Court challenging the Defense of Marriage Act (DOMA). On July 13, the Tax Court ruled that Merrill was not entitled to relief. (Merrill v. Commissioner, [...]</p>
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		<title>By: Citizen X Girdled and Cradled</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-9642</link>
		<dc:creator>Citizen X Girdled and Cradled</dc:creator>
		<pubDate>Tue, 17 Mar 2009 15:35:24 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-9642</guid>
		<description>I&#039;m a straight man and I say DOMA denies equal rights.  Anybody care to take me on to see what I fight with? Do you even know who I am? I protect the feminine divine birth rite.  Haven&#039;t figured out that the pathway includes the right of a woman to pass a child with the same separate but equal and divine rights she enjoyed at conception without her marriage right being edited mid-gestation by Proposition 8? You will know the size of my boom when you suddenly realize you&#039;ve been the victim of a double cross you failed to see, and &quot;blame it on the gays&quot; no longer works for you around the straight adults.</description>
		<content:encoded><![CDATA[<p>I&#8217;m a straight man and I say DOMA denies equal rights.  Anybody care to take me on to see what I fight with? Do you even know who I am? I protect the feminine divine birth rite.  Haven&#8217;t figured out that the pathway includes the right of a woman to pass a child with the same separate but equal and divine rights she enjoyed at conception without her marriage right being edited mid-gestation by Proposition 8? You will know the size of my boom when you suddenly realize you&#8217;ve been the victim of a double cross you failed to see, and &#8220;blame it on the gays&#8221; no longer works for you around the straight adults.</p>
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		<title>By: Kelly</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7216</link>
		<dc:creator>Kelly</dc:creator>
		<pubDate>Thu, 06 Nov 2008 21:24:32 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7216</guid>
		<description>No problem, I hope to see you back soon!</description>
		<content:encoded><![CDATA[<p>No problem, I hope to see you back soon!</p>
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		<title>By: Frank Pierce</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7215</link>
		<dc:creator>Frank Pierce</dc:creator>
		<pubDate>Thu, 06 Nov 2008 21:13:10 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7215</guid>
		<description>Kelly,

As always, you have a great response, and I mean that sincerely.  Upon reexamining my comment, I stand corrected.  You presented the issue with a good recap of the basic issues and a summary of the arguments.  I see that my problem is not with the issue you present, but the responses it generates.  They appear to be more a product of emotion, rather that a technical treament of the issue.  

Obviously the problem is me.  You are hosting a blog, not a technical forum.  My expectations are wrong.  These days there just seems to be so much shouting of poorly constructed opinions and so little thoughtful discourse. I was quick to rush to judgement and guilty of what I complain about.  I definitely need to go into internet detox. My virtual side needs to be controlled and and my human side given some fresh air.   Good luck.  I will be back in a month.

Frank</description>
		<content:encoded><![CDATA[<p>Kelly,</p>
<p>As always, you have a great response, and I mean that sincerely.  Upon reexamining my comment, I stand corrected.  You presented the issue with a good recap of the basic issues and a summary of the arguments.  I see that my problem is not with the issue you present, but the responses it generates.  They appear to be more a product of emotion, rather that a technical treament of the issue.  </p>
<p>Obviously the problem is me.  You are hosting a blog, not a technical forum.  My expectations are wrong.  These days there just seems to be so much shouting of poorly constructed opinions and so little thoughtful discourse. I was quick to rush to judgement and guilty of what I complain about.  I definitely need to go into internet detox. My virtual side needs to be controlled and and my human side given some fresh air.   Good luck.  I will be back in a month.</p>
<p>Frank</p>
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		<title>By: Kelly</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7212</link>
		<dc:creator>Kelly</dc:creator>
		<pubDate>Thu, 06 Nov 2008 19:04:35 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7212</guid>
		<description>Frank - the challenge was mounted not solely on religious grounds but for tax reasons. It was, as I reported, filed in Tax Court as a constitutional challenge based on the Tax Code.  That makes it a tax issue.

I respect that many folks don&#039;t like to talk politics.  But the Tax Code and politics are intrinsically related.  And this issue is being fought on tax grounds...  

I personally subscribe to over 20 tax blogs and I can assure you this case is being discussed on most of them.  It&#039;s blog worthy and it&#039;s about tax, so I feel it&#039;s appropriate to include it.</description>
		<content:encoded><![CDATA[<p>Frank &#8211; the challenge was mounted not solely on religious grounds but for tax reasons. It was, as I reported, filed in Tax Court as a constitutional challenge based on the Tax Code.  That makes it a tax issue.</p>
<p>I respect that many folks don&#8217;t like to talk politics.  But the Tax Code and politics are intrinsically related.  And this issue is being fought on tax grounds&#8230;  </p>
<p>I personally subscribe to over 20 tax blogs and I can assure you this case is being discussed on most of them.  It&#8217;s blog worthy and it&#8217;s about tax, so I feel it&#8217;s appropriate to include it.</p>
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		<title>By: Frank Pierce</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7211</link>
		<dc:creator>Frank Pierce</dc:creator>
		<pubDate>Thu, 06 Nov 2008 18:57:11 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7211</guid>
		<description>Kelly,

Please don&#039;t change this blog.  First it was a presidential endorsement for non-tax reasons.  Now it is discussing Prop 8 on a freedom of/from religion. TaxGirl, an excellent tax blog, is now morphing into yet another political/social blog.  I encourage you to stay with taxes.  But that is your choice, of course.

Frank</description>
		<content:encoded><![CDATA[<p>Kelly,</p>
<p>Please don&#8217;t change this blog.  First it was a presidential endorsement for non-tax reasons.  Now it is discussing Prop 8 on a freedom of/from religion. TaxGirl, an excellent tax blog, is now morphing into yet another political/social blog.  I encourage you to stay with taxes.  But that is your choice, of course.</p>
<p>Frank</p>
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		<title>By: JEANNE</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7062</link>
		<dc:creator>JEANNE</dc:creator>
		<pubDate>Fri, 31 Oct 2008 18:23:50 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7062</guid>
		<description>WIN OR LOSE.... MERRILL WILL MAKE HIS POINT!</description>
		<content:encoded><![CDATA[<p>WIN OR LOSE&#8230;. MERRILL WILL MAKE HIS POINT!</p>
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		<title>By: Bill</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7049</link>
		<dc:creator>Bill</dc:creator>
		<pubDate>Thu, 30 Oct 2008 22:14:40 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7049</guid>
		<description>Mostly I want to comment to see what little critter shows up for me :-)

Go Merrill.  Maybe he has pockets deep enough to at least make a public point, if not win the case.

I believe this whole mess about marriage started because the state got involved in matters of religion, by licensing and defining &quot;marriage&quot;, a religious and/or cultural ceremony or rite of passag, in the first place, and then granting financial and legal rights and privileges to people based on whether they held this particular license.    I imagine the original  intention of the State in codifying marriage was noble - protect the wife and children of these unions when the main provider died or ran off, back in the day when women couldn&#039;t vote, didn&#039;t work, and had no viable means of support.     

It&#039;s really not until *really* recently that people married for purely romantic reasons.  Marriage has been used to shore up political power, solidify wealth and power, etc.   Historically, marriage was about politics and mistresses were about love.  In many cultures even today, marriages are still arranged by the family, to ensure social and financial stability for the family.    I have an Indian friend who is very sympathetic to me and my partner because he and his wife got married without being arranged by the family.

As near as I can tell anymore, in modern American society,   The main purpose for denying me the right to marry the person I&#039;ve been with for the last nine years (which is longer than most legal marriages last)  is to take *my* money in taxes, and dole it out to the majority.     When I worked for a company that offered partner benfits, I had to PAY extra money in taxes (plus the premium) because I support another human being, because insurance benefits I get for my partner are considered a taxable benefit.    When I die, my partner will pay more in taxes on that inheritance than someone I was married to.  And that assumes brothers and sisters and nieces and nephews and other &quot;blood&quot; relatives don&#039;t hire estate lawyers to steal *our* stuff from him, which is often successful in the cases of domestic partnerships.    Especially where I live.  I&#039;m not particularly worried they&#039;ll do that, but the point is, they could, and without a pile of expensive legal paperwork on our part, they would probably win.  All an opposite sex couple has to do is pay $25 to a J.P. and fill out some forms to protect themselves against that possibility.

And as far as I can tell, the only reason to exclude me from visiting my partner in the hospital is simply to be mean to us because ya just hate homos.  

And by the way, No-one today forces Christian churches to marry Jews or Muslims or Buddhists or  anyone else they don&#039;t feel like marrying for whatever capricious reason they can come up with.   No-one I&quot;m aware of is suggesting that change.  That&#039;s a totally specious argument on the part of religious leaders to rile up their congregations.</description>
		<content:encoded><![CDATA[<p>Mostly I want to comment to see what little critter shows up for me <img src='http://www.taxgirl.com/wp-includes/images/smilies/icon_smile.gif' alt=':-)' class='wp-smiley' /> </p>
<p>Go Merrill.  Maybe he has pockets deep enough to at least make a public point, if not win the case.</p>
<p>I believe this whole mess about marriage started because the state got involved in matters of religion, by licensing and defining &#8220;marriage&#8221;, a religious and/or cultural ceremony or rite of passag, in the first place, and then granting financial and legal rights and privileges to people based on whether they held this particular license.    I imagine the original  intention of the State in codifying marriage was noble &#8211; protect the wife and children of these unions when the main provider died or ran off, back in the day when women couldn&#8217;t vote, didn&#8217;t work, and had no viable means of support.     </p>
<p>It&#8217;s really not until *really* recently that people married for purely romantic reasons.  Marriage has been used to shore up political power, solidify wealth and power, etc.   Historically, marriage was about politics and mistresses were about love.  In many cultures even today, marriages are still arranged by the family, to ensure social and financial stability for the family.    I have an Indian friend who is very sympathetic to me and my partner because he and his wife got married without being arranged by the family.</p>
<p>As near as I can tell anymore, in modern American society,   The main purpose for denying me the right to marry the person I&#8217;ve been with for the last nine years (which is longer than most legal marriages last)  is to take *my* money in taxes, and dole it out to the majority.     When I worked for a company that offered partner benfits, I had to PAY extra money in taxes (plus the premium) because I support another human being, because insurance benefits I get for my partner are considered a taxable benefit.    When I die, my partner will pay more in taxes on that inheritance than someone I was married to.  And that assumes brothers and sisters and nieces and nephews and other &#8220;blood&#8221; relatives don&#8217;t hire estate lawyers to steal *our* stuff from him, which is often successful in the cases of domestic partnerships.    Especially where I live.  I&#8217;m not particularly worried they&#8217;ll do that, but the point is, they could, and without a pile of expensive legal paperwork on our part, they would probably win.  All an opposite sex couple has to do is pay $25 to a J.P. and fill out some forms to protect themselves against that possibility.</p>
<p>And as far as I can tell, the only reason to exclude me from visiting my partner in the hospital is simply to be mean to us because ya just hate homos.  </p>
<p>And by the way, No-one today forces Christian churches to marry Jews or Muslims or Buddhists or  anyone else they don&#8217;t feel like marrying for whatever capricious reason they can come up with.   No-one I&#8221;m aware of is suggesting that change.  That&#8217;s a totally specious argument on the part of religious leaders to rile up their congregations.</p>
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		<title>By: MAT</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7047</link>
		<dc:creator>MAT</dc:creator>
		<pubDate>Thu, 30 Oct 2008 19:07:35 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7047</guid>
		<description>Steve - 

Lesson 1 - You are correct that California prop 22 was passed by the voters.  Fortunately, we live in a country where majority rule is limited by the Constitution of the United States.  

Remember - our society is premised on the idea that ALL people are created equal and furthermore the Bill of Rights 1st amendment states &quot;Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . .&quot;

In short, we don&#039;t live in a majority rule society.  We live in a society which provides minority groups (in numerical numbers) the opportunity to exrecise their beliefs without that majority infringing on basic equality rights or having to be subjected to laws which are fundamentally grounded in religious &quot;virtue&quot;.  

The so called &quot;activist judges&quot; merely reinforce the notion that a majority can&#039;t take away the rights of the minority.  The irony in this case is that the majority heterosexual community seeks to deny the minority (gays, lesbians, bisexual,transsexuals, the &quot;GLBT&quot;) something that is legal to the majority.  The majority simply wants to withhold the right to marry from the GLBT community.   The majority diminishes the GLBT community to second class citizens because they are GLBT and for no other valid reason.

Lesson 2 -  If California prop 8 passes then gay or lesbian marriages pre-dating prop 8&#039;s effective date would not become illegal - they would become invalid unless of course they are grandfathered.  

Lesson 3 - Even if Prop 8 passes it will not function as expected - the California constitution in part provides all rights provided to U.S. residents under the U.S. Constitution.  As a result, the inconsistency will undermine prop 8&#039;s effectiveness because of the full faith and credit clause of the U.S. Constitution.  

Lesson 4 - Full faith and credit clause - GO TO LAW SCHOOL

In point of fact I can write about this Gay Lesbian marriage issue for days and the fact is that the GLBT is entitled to a marriage union just like everyone else.   This doesn&#039;t change the fact that a church could still deny a couple the right to marry because of religious objections.  It only establishes that as far as getting a marriage license - the GLBT community can do what heteros do all the time.  

If, as most prop 8 voters claim, &quot;marriage&quot; is undermined as a result of allowing GLBT&#039;s to marry - then they should worry more about the excessive divorce rate among heteros.  More than 50% of all marriages end in divorce!  

As Winston Churchill stated - &quot;you can count on Americans to do the right thing once all other options have been exhausted&quot;.</description>
		<content:encoded><![CDATA[<p>Steve &#8211; </p>
<p>Lesson 1 &#8211; You are correct that California prop 22 was passed by the voters.  Fortunately, we live in a country where majority rule is limited by the Constitution of the United States.  </p>
<p>Remember &#8211; our society is premised on the idea that ALL people are created equal and furthermore the Bill of Rights 1st amendment states &#8220;Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . .&#8221;</p>
<p>In short, we don&#8217;t live in a majority rule society.  We live in a society which provides minority groups (in numerical numbers) the opportunity to exrecise their beliefs without that majority infringing on basic equality rights or having to be subjected to laws which are fundamentally grounded in religious &#8220;virtue&#8221;.  </p>
<p>The so called &#8220;activist judges&#8221; merely reinforce the notion that a majority can&#8217;t take away the rights of the minority.  The irony in this case is that the majority heterosexual community seeks to deny the minority (gays, lesbians, bisexual,transsexuals, the &#8220;GLBT&#8221;) something that is legal to the majority.  The majority simply wants to withhold the right to marry from the GLBT community.   The majority diminishes the GLBT community to second class citizens because they are GLBT and for no other valid reason.</p>
<p>Lesson 2 &#8211;  If California prop 8 passes then gay or lesbian marriages pre-dating prop 8&#8217;s effective date would not become illegal &#8211; they would become invalid unless of course they are grandfathered.  </p>
<p>Lesson 3 &#8211; Even if Prop 8 passes it will not function as expected &#8211; the California constitution in part provides all rights provided to U.S. residents under the U.S. Constitution.  As a result, the inconsistency will undermine prop 8&#8217;s effectiveness because of the full faith and credit clause of the U.S. Constitution.  </p>
<p>Lesson 4 &#8211; Full faith and credit clause &#8211; GO TO LAW SCHOOL</p>
<p>In point of fact I can write about this Gay Lesbian marriage issue for days and the fact is that the GLBT is entitled to a marriage union just like everyone else.   This doesn&#8217;t change the fact that a church could still deny a couple the right to marry because of religious objections.  It only establishes that as far as getting a marriage license &#8211; the GLBT community can do what heteros do all the time.  </p>
<p>If, as most prop 8 voters claim, &#8220;marriage&#8221; is undermined as a result of allowing GLBT&#8217;s to marry &#8211; then they should worry more about the excessive divorce rate among heteros.  More than 50% of all marriages end in divorce!  </p>
<p>As Winston Churchill stated &#8211; &#8220;you can count on Americans to do the right thing once all other options have been exhausted&#8221;.</p>
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		<title>By: Ryan</title>
		<link>http://www.taxgirl.com/merrill-challenges-defense-of-marriage-act-on-tax-grounds/comment-page-1/#comment-7046</link>
		<dc:creator>Ryan</dc:creator>
		<pubDate>Thu, 30 Oct 2008 18:20:55 +0000</pubDate>
		<guid isPermaLink="false">http://www.taxgirl.com/?p=1738#comment-7046</guid>
		<description>Steve,  The judges here in CA aren&#039;t activists - they were appointed by Republicans.  Besides, you forget that there are 3 branches of government, one of which includes the judicial branch, which interpret the state&#039;s constitution, which is the ultimate expression of the people&#039;s will.  Prop 22 was a statute, in which the state&#039;s constitution had supremacy.  That&#039;s why Prop 8 is a constitutional amendment.  People tend to forget that the majority rules isn&#039;t always the case, especially when it oppresses the minority, which the case that overturned the Prop 22 stated that sexual orientation is an implied minority class.  And please understand that it does take away rights.  Domestic partnerships do not equate marriage.  DP requires the couple to live together whereas marriage doesn&#039;t.  DP doesn&#039;t guarantee hospital visitation.  In 1948 the supreme court overturned the interracial marriage ban as being unconstitutional under the Equal Protection Clause.  Separate but equal doesn&#039;t equate to equal, which the court understands and for which the court exists - to interpret the state&#039;s constitution.</description>
		<content:encoded><![CDATA[<p>Steve,  The judges here in CA aren&#8217;t activists &#8211; they were appointed by Republicans.  Besides, you forget that there are 3 branches of government, one of which includes the judicial branch, which interpret the state&#8217;s constitution, which is the ultimate expression of the people&#8217;s will.  Prop 22 was a statute, in which the state&#8217;s constitution had supremacy.  That&#8217;s why Prop 8 is a constitutional amendment.  People tend to forget that the majority rules isn&#8217;t always the case, especially when it oppresses the minority, which the case that overturned the Prop 22 stated that sexual orientation is an implied minority class.  And please understand that it does take away rights.  Domestic partnerships do not equate marriage.  DP requires the couple to live together whereas marriage doesn&#8217;t.  DP doesn&#8217;t guarantee hospital visitation.  In 1948 the supreme court overturned the interracial marriage ban as being unconstitutional under the Equal Protection Clause.  Separate but equal doesn&#8217;t equate to equal, which the court understands and for which the court exists &#8211; to interpret the state&#8217;s constitution.</p>
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