One would think that marriage should be a binary condition: It is either “on” or “off,” because two people are either “married” or “not married.” And that is certainly true of the “on” condition, because the Probate, Estates and Fiduciaries...
Tag Archives: Marriage
The decedent and his fiance obtained a marriage license, and their marriage was valid even though the marriage ceremony was conducted by a friend who was ordained over the Internet by “First Nation Church and Ministry” and the marriage certificate … Continue reading
Foreign marriage was found to be valid, and surviving spouse entitled to elect against the decedent’s will, where there documentary evidence of a valid marriage in Nepal and there was no evidence of any insanity or mental disorder rendering either … Continue reading
A same-sex civil union entered into in Vermont is not a marriage under Vermont law and not a marriage under Pennsylvania law, so Pennsylvania divorce law does not apply. Corrado v. Musto, 6 Fid.Rep.3d 237, 153 Montg. 173, No. 2015-14981 … Continue reading
In Obergefell v. Hodges, ___ U.S. ___, No 14-556 (6/26/15), the United States Supreme Court held that it was a violation of the due process and equal protection clauses of the 14th Amendment for states to deny marriages licenses to … Continue reading
The Pennsylvania legislature abolished common law marriages entered into after January 1, 2005, but common law marriages before that date will continue to be valid. See Act of November 23, 2004, No. 144, amending 23 Pa.C.S. § 1103. In Whitewood … Continue reading
Not sure why this was necessary, but 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 following the decision in Whitewood v. Wolf, 992 F. … Continue reading
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 … Continue reading
The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in … Continue reading
IRS Notice 2014-19 provides guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013-17, 2013-38 I.R.B. 201 (Sept. 16, … Continue reading