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between one man and one woman as husband and wife, and the word
“spouse” refers only to a person of the opposite sex who is a
husband or a wife. Petitioner does not claim he was married in
1996 under the laws of any State. In fact, he is admittedly
unmarried. Thus, DOMA effects no change in the law otherwise
applicable in this case.
Section 6013 provides that a “husband and wife” may make a
single return jointly of income taxes. Petitioner does not
purport to be a husband or a wife. Accordingly, petitioner does
not qualify under section 6013 as a person entitled to file a
joint return. He points to no other section of the Internal
Revenue Code which would allow him to file a joint return.
Petitioner like any unmarried person, whether heterosexual or
homosexual, falls into the category of “Unmarried Individuals
(Other Than Surviving Spouses and Heads of Household)” under
section 1(c). This is the status referred to as “Single” on the
Form 1040, U.S. Individual Income Tax Return.
During the trial, petitioner acknowledged that in Mueller I,
this Court considered virtually every single aspect of his case.
In light of petitioner’s admission about Mueller I, we refer
merely to a few aspects of that opinion.
In Mueller I, this Court held that the tax code’s
distinctions between married taxpayers and unmarried economic
partners were constitutionally valid. Similarly, the Court of
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