March Madness: The Same Sex Marriage Edition

One of the things I miss about working in a large law firm is a robust and festive March Madness pool.  (Remembering that the last time I was in a large Connecticut firm, the UConn men were contenders with fewer academic “struggles.”  The UConn women, of course, were as outstanding both on the court and in the classroom back then as they are now.)

So what does the NCAA tournament have to do with same sex marriage?  Well, this morning the United States Supreme Court is set to hear arguments on Hollingsworth v. Perry, in which the Plaintiffs’ say Proposition 8, California’s ban on same sex marriage, violates the United States’ Constitution’s equal protection guarantee.

Folks have turned the Court’s possible decisions on both Hollingsworth and United States v. Windsor, the DOMA case in front of the Court tomorrow, into diagnostic keys of the possible outcomes. Some of our favorites are from the New York Times and Third Way.

Kristen, who is more clever than I by half, had the inspired suggestion that we turn these into NCAA-style brackets.  We’re hoping some friendly competition will be distracting while we wait for the decisions.

Love and Taxes

As readers of A Connecticut Law Blog and followers of Freed McKeen’s Facebook page are well aware, this week the United States Supreme Court is set to hear arguments of two landmark cases impacting the rights of same sex couples in America — Hollingsworth v. Perry on Proposition 8, the anti-gay marriage initiative in California, and Windsor v. United States on the federal Defense of Marriage Act (“DOMA”).

As I discussed on Colin McEnroe’s show on WNPR about divorce this month, the Court’s ruling on Proposition 8 has sweeping implications for same sex couples’ constitutional rights.

The Court’s ruling on DOMA could have sweeping implications on their wallets.

As a result, it may make sense for same sex married couples to file a “protected claim amended return” along with their taxes this year.

Here’s why:

Section 3 of DOMA is the portion of the federal law that declares marriage to be only between a man and a woman.  As a result, the federal government denies benefits to same-sex couples that are commonplace for heterosexual couples, like insurance for government workers’  and benefits for Social Security survivors’.  And, as is particularly timely given April 15′s  rapid approach, the IRS does not recognize same sex couple’s legal marriages.  So, a Connecticut married couple who happens to be same sex must file individual federal tax returns.

The financial implications of the unequal treatment can be significant.  For example, thanks to DOMA, Edith Windsor, the (fantastic, read about her) plaintiff in Windsor, was not treated as a surviving spouse when her wife, Thea Spyer, passed away in 2009.  Under the tax code, the marital deduction allows an unlimited deduction from estate and gift tax that postpones the tax on assets inherited from each other until the second spouse dies.  As long as you’re straight.  Ms. Windsor, rather than be entitled to the unlimited deduction, paid more than $600,000 in state and federal estate taxes.

DOMA can have a major impact on same sex couples’ annual tax returns, too.  According to an analysis by H&R Block, same sex couples can pay as much as $6,000 more a year than married opposite sex couples.

If the Supreme Court rules DOMA unconstitutional, the IRS will treat same sex married folks just like all other married folks.  But, starting when?  If you find that filing jointly will be a benefit to you, how many years of tax returns can you amend to reflect the change in the law?

Generally, the IRS will allow taxpayers to amend their tax returns for the prior three years.  Since it is unlikely that the Supreme Court will issue its decision on DOMA before April 15, same sex couples will have to file separate federal return for 2013.

And, since the ability to file an amended return for tax year for 2009 also closes on April 15, 2013, in order to maximize the number of years that they are entitled to, couples for whom this ruling would make a difference need to file by that date what is known as a “protective claim amended return,” for 2009.  This serves to alert the IRS that they want to file as married if DOMA is overturned and preserves their right to file an amended 2009 return in addition to 2010, 2011, 2012, and 2013.

And then, we wait and watch the Supreme Court.

 

Love and Marriage

heartAlthough we spend a significant amount of our practice devoted to helping clients end their marriages as civilly, healthfully, and respectfully as possible, Freed McKeen loves love.  And, we love that the Illinois Senate chose Valentine’s Day as the day to hold a vote approving marriage equality.

Same sex marriage is not yet legal in Illinois, the House has not yet voted and sufficient votes are said to be lacking.  Still, though, what a lovely day for the State’s senate to choose to do the right thing.

Illinois wasn’t the only state for all lovers yesterday.  Minnesotans, who voted to defeat an amendment banning gay marriage to their state constitution in 2012, rallied in support of marriage equality yesterday for Valentine’s Day.

New England’s one marriage equality hold-out, our neighbor Rhode Island, passed marriage equality “handily” in their House o f Representatives in January.  The State’s  Senate has not yet acted, which Rhode Island’s Republican-turned-independent Governor Lincoln Chaffee has said jeopardizes his State’s economy, stating:

We are in intense competition with Connecticut, New York and Massachusetts.  We are all in the same economy. We have to have the same welcome mat at our door that our neighbors have.

It seems that love is big business.

We wish our friends and family a healthy and happy day, with whomever they choose to make their Valentines.

Boardwalk Empire, an Alien in a Human Suit, and Federal Divorce

Kristen and I have been watching Boardwalk Empire.  Mainlining it, actually.  Last night we tucked in to Season 2, Episode 10, “Georgia Peaches.”

In one very-tertiary-to-the-main-action scene last night, Agent Nelson Van Alden (who is at most times scarier than the corrupt pols and gangsters he wants to bring down, and is at all times reminiscent of Edgar the Bug, the alien who wore a human skin disguise in Men in Black) was served with divorce papers.

Now, we watch a lot of legalish shows — The Good Wife, Harry’s Law, White Collar, and Boston Legal all rank among our favorites.  The cinematic license that they take with law or legal procedure doesn’t bother us a bit.  Good television is good television, and accurate civil procedure almost certainly isn’t.

So when Van Aden’s divorce papers inidcated that they were from the federal district court, it wasn’t any desire to whine about historical legal accuracy in television that motivated me to look into it.  Divorces, or dissolutions as the process is technically called in Connecticut, are always the province of state courts rather than federal courts.  I took for granted that was always the case, and now I wondered whether it had always been true.  Was Boardwalk Empire, generally regarded as fairly accurate to the Prohibition period in which it’s set, wrong, or was this an interesting piece of legal history of which I was unaware?

Under Article 3 of the Constitution and the cases that interpret it, there are a few scenarios under which a federal court, as opposed to a state court, has jurisdiction.  The relevant one for our purposes is “diversity jurisdiction.”  The federal district court has diversity jurisdiction over a civil case in which both the plaintiff (here Mrs. Van Alden) and defendant (here Agent Van Alden) are citizens of different states and the total amount in controversy meets a congressionally set amount.  (That minimum was originally $500 in 1789,  and is currently $75,000.  In 1921, when Agent Van Alden was served, the minimum was $3,000.)

The Van Alden’s likely had at least $3000 in dispute — especially given that the good Agent was skimming off the top of the bootleg booze he confiscated in the U.S. government’s name.  They also met the diversity requirement.  Mrs. Van Alden was bored and lonely somewhere in New York, and Mr. Van Alden was murdering his co-workers and financially supporting the adorable result of a (really yucky) one night stand down in Altlantic CIty.

As Van Alden’s seemingly meet the standard for federal diversity jurisdiction, Mrs. Van Ausdale’s service should have been perfectly correct.  There is nothing in the Constitution (or federal statute) that would prohibit a U.S. District Court from hearing a diversity divorce case.

But it’s true, and has been true since long before 1921, that United States’ federal courts do not grant divorce decrees, distribute marital property at or after diovrce, or award or modify alimony or child custody.

In 1859, the Supreme Court in Barber v. Barber wrote: “We disclaim altogether any jurisdiction in the courts of the Inited State upon the subject of divorce, or for the allowance of alimony . . . .”  In the 1890s, the Supreme Court reiterated the Barber holding, disclaiming jurisdiction over “the whole subject of husband and wife, parent and child.”  In re Burrus, 136 U.S. 586, 593-94 (1890); accord Simms v. Simms, 175 U.S. 162, 167 (1899).

So, no federal summons for Agent Van Alden.  But more Boardwalk Empire for us.

 

Put On Your Kilt, It’s Snowing

What does a snowy day have to do with Connecticut’s state tartan, you ask?

(For that matter, you probably also ask: “We have a state tartan?”)

Thanks to Connecticut General Statutes § 3-110j, we have one.  And it’s no regular old run of the mill tartan, either.

The following-described tartan shall be the official tartan of the state: A plaid, with large blue stripes representing Long Island Sound, large green stripes representing forest, medium gray stripes representing granite, red and yellow pin stripes representing autumn leaves and white pin stripes representing snow.

See?  Snow!  The white stripes are snow!  Obviously!

Happily, if you are looking to, say, make yourself a Connecticut tartan, the statute provides instructions:

The white pin stripes shall be located within every other gray stripe and shall be offset from the center. The thread ratio for the tartan shall be: Blue-10, gray-2, white-1, gray-5, green-8, yellow-1, green-2, red-1, green-8, gray-8 and blue-10.

Happy weaving!

“Is There Sugar in Syrup?”

“Yes.”

“Then yes!”

Buddy the Elf isn’t the only guy who likes syrup.  I’ve actually handled a sticky (sorry) maple litigation before, so I’m familiar with how much money there can be in sap — but a news story today out of Canada today proved just what big business syrup is.

It’s so lucrative that an OPEC-style cartel in Quebec controls “about 77 percent of the world’s maple syrup.”  (An OPEC-style cartel!)

It’s so lucrative that Canada has a “strategic maple syrup reserve.”  (A strategic maple syrup reserve!)

It’s so lucrative that three men were just arrested for stealing 6 million gallons of maple syrup from that reserve.

That’s $18 million in syrup.

How do you steal that much syrup?  Apparently you rent the adjoining spot in the warehouse for an unrelated business, drive in large trucks, and syphon away.  And then you, you know, get caught.

If you are interested, here is a study on the funny Canadian laws that allowed for a syrup cartel in the first place.

Sad City, Happy Office

Happily, local Hartford blogger Hakaan of Sad City Hartford visited our offices recently and just blogged about it.

The Sad City Hartford gents are famous around Hartford Blogland for their exploration of the buried Park River and their pay phone scavenger hunt.

One of the greatest things about their post on Freed McKeen is the inclusion of pictures from our office’s former life as the Emperor night club — a Hartford “hot spot” in the mid 2000s.  See our conference room when it was a private dining room.  See our basement when there were beds (yes, beds) in it.

No boring office for we three!

Finished Project: The Holiday Edition

My lovely mother reminded me yesterday that we never did a final video of the finished office.  Here it is — complete with holiday decorations.

Thank you all so much for your interest and feedback during our construction process.  We loved being able to share it.  Happiest holidays to you and yours.

The Light at the End of the Tunnel

Tonight we drank the first very red wine over our very white downstairs carpet.  My mom, who also chooses to tempt the fates with her own very white carpet, has this line about only serving guests oysters, mashed potatoes, and white wine.  She’s only kind of kidding.  (There isn’t cranberry sauce at Thanksgiving.)

Earlier this evening our sweet friends popped sweetly by with a lovely bottle of red.  After today’s painting (round 875), doorknob installing, and tv mounting, by tonight work had settled down into the basement — aka, land of the white carpet.  Our efforts involved Ikea (again), and so the wine was especially appreciated.  And it was appropriate that the very first wine quaffed on the very white carpet would be very red.  After all, we may as well be bold — even when it comes to the bitty bits.

Here is the latest:

Sign! Step! Ceilings!

This weekend we got a sign on our window, a front step, and ceilings went up in the basement.

Here is a video of the latest:

 

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