Professor Ventry Comments on Taxation of Same-sex Married Couples for Bloomberg
Professor Dennis Ventry commented for Bloomberg on potential changes in federal income tax liabilities faced by same-sex married couples in the event the U.S. Supreme Court strikes down the Defense of Marriage Act (DOMA), which currently restricts marriage to different-sex couples for purposes of applying federal law, including the federal income tax. If the Court overturns DOMA, same-sex married couples would find themselves subject to the same tax rules as applied to different-sex married couples, including marriage tax penalties.
"In some circumstances they may be financially worse off," Ventry said. "That's not what they're excited about. They're excited about being treated like everybody else."
Professor Ventry is an expert in tax policy and legal ethics. His research interests include tax expenditure analysis, family taxation, professional responsibility and standards of care, tax filing and administration, tax compliance, public finance, and tax and legal history. In addition, he was recently added as a co-author on the casebook, Legal Ethics and Corporate Practice.