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Challenge To DOMA's Impact on Tax Treatment of Long Term Care Policies Moves Ahead

By Howard M. Friedman

In Dragovich v. U.S. Department of Treasury, (ND CA, Jan 18, 2011), a California federal district court allowed three California public employees and their same-sex spouses to proceed with a lawsuit challenging Sec. 3 of the federal Defense of Marriage Act and Sec. 7702B(f) of the Internal Revenue Code which interfere with plaintiffs' ability to participate in a state-maintained long term care insurance program.  Taken together, the challenged provisions deny favorable federal tax treatment to state employee long-term care plans that cover same-sex spouses. Finding that plaintiffs have standing to challenge the provisions, the court refused to dismiss plaintiffs' equal protection and substantive due process claims, holding:

Section three of the DOMA ...  impairs the states? authority to define marriage, by robbing states of the power to allow same-sex civil marriages that will be recognized under federal law.... Plaintiffs have sufficiently stated a claim that section three of the DOMA bears no rational relationship to a legitimate governmental interest. The section does not preserve the status quo of the states? authority to define marriage because it instead impairs their customary and historic authority in the realm of domestic relations.

The Silicon Valley Mercury News yesterday reported on the decision. [Thanks to Alliance Alert for the lead.]

Full post as published by Religion Clause on January 21, 2011 (boomark / email).