Charles Merrill, cousin of the founder of Merrill Lynch, has filed a challenge in the US Tax Court against the Defense of Marriage Act (DOMA). Merrill is arguing that the Tax Code is discriminatory under the First Amendment Establishment Clause of the US Constitution since same sex couples are denied the same benefits as straight married couples.
Merrill knows a little something about both. Merrill was previously married to the late Evangeline Johnson, the Johnson & Johnson heiress; they were married from 1975 until her death in 1989. Now, Merrill is legally married to Kevin Boyle in the state of California; that marriage is not recognized by the federal government.
Merrill has said:
Marriage is a Federal issue for all citizens, not a state or religious one.
Merrill’s argument is basically two-fold:
1, that the federal definition of marriage is discriminatory and based on religion; and
2, federal tax benefits for married persons should not be limited to married couples as defined by DOMA.
His first argument has merit in that proponents of DOMA argue that “Marriage is only a union between one man and one woman under God.” In fact, the majority of those who support DOMA do so on religious grounds. DOMA, and similar proposals like California’s Proposition 8, have the backing of such religious organizations as the Catholic Church, LDS and Southern Baptists.
Merrill counts 1,138 federal benefits for married heterosexual couples but not allowed for homosexual couples. He claims that this violates the idea of a Constitutional guarantee of “Equality of All.”
It’s a gutsy argument. And one that someone as well-positioned financially as Merrill appears to be can afford to make. Any thoughts on what will happen?
(Hat Tip: Tax Prof Blog)
{ 20 comments }
