In two recent decisions courts have had to deal with the question whether marriage rights for same-sex couples, declared by the U.S. Supreme Court on June 26, 2015, should be projected backwards in time in particular cases involving the death of gay men and the rights of their surviving partners. In one, the surviving partner received the spousal benefit he sought, proceeds from a wrongful death lawsuit, although the court ended up not ruling directly … <Read More>
New Jersey Tax Court
Cautionary Tale: Same-Sex Couples That Own Property Need to Take Steps to Protect Each Other
The Tax Court of New Jersey issued a ruling on June 5 in Estate of Frappolli v. Director, Division of Taxation, 2014 Westlaw 2567138, with a strong cautionary note for same-sex couples who jointly own their homes. Formalize your status if you can!
Marie Frappolli and Dorothea Angelou became partners as students and considered themselves partners for many decades until Frappolli died in 2009. Frappolli bought a house in Avalon, NJ, in her own name … <Read More>