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Phamis, Inc., and Northwest Community Hospital. Mr. Bates was
unemployed in 1996. The 1996 return does not reflect any income
earned by Mr. Bates.
OPINION
Petitioner is no stranger to this Court. Petitioner
received an adverse ruling on the very issue before us for his
earlier taxable years 1986 through 1995 in Mueller v.
Commissioner, T.C. Memo. 2000-132 (Mueller I), affd. without
published opinion 87 AFTR 2d 2001-2052, 2001-1 USTC par. 50,391,
(7th Cir. 2001).
The basic difference between Mueller I and this case is that
the Defense of Marriage Act (DOMA), Pub. L. 104-199, 110 Stat.
2419 (1996), was in effect during 1996, the year in issue and was
not in effect for the earlier years in Mueller I. DOMA sec. 2,
110 Stat. 2419, provides that no State, territory, U.S.
possession or Indian tribe is required to give effect to any
public act, record, or judicial proceeding of another such
organization with respect to a relationship between persons of
the same sex that is treated as a marriage under the laws of such
other organizations or a right or claim arising from such
relationship. DOMA sec. 3, 110 Stat. 2419, provides that in
determining the meaning of any Act of Congress, any ruling,
regulation, or interpretation of the U.S. administrative bureaus
and agencies, the word “marriage” means only a legal union
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