Thank You to Michael O’Hear

michaelohearFive years ago Marquette Law School launched this faculty blog. It was then, and has been since, a group project, with posts coming from faculty members, primarily, but others as well, including alumni and students, and comments from just about anyone willing to include his or her name. Yet one person has had more to do with the blog, from its suggestion to its success, than any other: Michael M. O’Hear, professor of law and associate dean for research. Professor O’Hear himself has put up almost 500 posts, variously touching upon Seventh Circuit decisions, Wisconsin law and policy in the area of sentencing, the work of faculty colleagues, and many other topics. His work also has involved leadership beyond such example — to the point that a contributor to the Volokh Conspiracy, one of the most popular law blogs, remarked in 2011 that the Marquette blog is the most frequently updated of any law school faculty blog. It is thus with both gratitude and a bit of anxiety that I relate that Professor O’Hear has handed the reins to another colleague (Professor Bruce E. Boyden). After a half-decade of service as lead editor, Professor O’Hear leaves this blog in good shape, and he is especially eager to turn more of his undivided attention to a book project. To be sure, Professor O’Hear will continue to contribute to the blog, but I wish not merely to note the handoff but also to thank him for his prodigious work on this project for as long as — indeed, even longer than — we have published this blog.

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US Treasury and IRS Recognize Same-Sex Marriages for Federal Tax Purposes

accounting-calculatorYesterday the U.S. Department of the Treasury and the Internal Revenue Service (IRS) announced that legally married same-sex couples will be recognized and treated as married for all federal tax purposes. As long as the couple is legally married it does not matter if they live in a jurisdiction that does not recognize same-sex marriages. The announcement comes just months after the Supreme Court’s decision in United States v. Windsor, which held that a key provision of the Defense of Marriage Act (DOMA) violated principles of equal protection under the Due Process Clause of the Fifth Amendment. The ruling gives married same-sex couples the freedom to move throughout the United States without having to worry about federal tax implications. However, the ruling does not apply to couples in domestic partnerships or civil unions.

Yesterday’s “ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit.” IR-2013-72. The ruling is to be applied retroactively so married same-sex couples have the opportunity to file or amend federal tax returns for the 2010, 2011, and 2012 tax years. Before amending returns, couples will want to determine if their combined income will subject them to the “marriage penalty” which could place them in a higher tax rate bracket.

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