Same-Sex Marriage Update

I’m late in reporting that a federal district court has struck down Pennsylvania’s “mini-DOMA,” 23 Pa.C.S. § 1102, which defines “marriage” as “[a] civil contract by which one man and one woman take each other for husband and wife,” as well as another statute, 23 Pa. C.S. § 1704, declaring marriages between persons of the same sex to be void in Pennsylvania even if the marriage was valid in the state or foreign jurisdiction in which it was entered into.  The court struck down the statutes as unconstitutional, and enjoined various officials of the Pennsylvania government from enforcing them.  Whitewood v. Wolf, 992 F. Supp. 2d 410, No. 1:13-cv-1861 (M.D. Pa. 5/20/2014).  Governor Corbett let it be known the following day that he would not appeal the ruling.

More recently (6/20/14), the US Attorney General has issued a memorandum to the President that summarizes the steps taken by the various departments of the federal government to recognize same-sex marriages at the federal level.

Further update (3/2/15):  The Pa. Department of Revenue has issued a bulletin confirming that same-sex marriages will be recognized for inheritance tax and realty transfer tax purposes.  Inheritance Tax Bulletin 2015-01; Realty Transfer Tax Bulletin 2015-01.

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