Robert Mueller - Page 5




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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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