Gay Marriage Ruling Means Estate Overtaxed, Suit Says (Correct)

Jan. 7, 2022, 10:05 PMUpdated: Jan. 10, 2022, 11:12 PM

The IRS overcharged a woman’s estate by more than $1.15 million in taxes because the Supreme Court’s landmark gay marriage decision applies to the woman’s 45-year life partnership, her estate argued in a new lawsuit.

Susan M. Wood died in 2012 after spending 45 years in a “continuous loving relationship” with Gerry L. Saum after the two met as college students at Texas Christian University, according to the complaint filed Friday by Wood’s estate. The estate couldn’t qualify for the federal estate tax marital deduction under tax code Section 2056 at the time for assets that ...

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