Tax Court Affirms IRS Ruling Limiting Mortgage Interest Deductions for Unmarried Couples

The United States Tax Court ruled on March 5 in Sophy v. Commissioner of Internal Revenue, 138 T.C. No. 8, that the statutory cap on mortgage interest deductions applies in the same way to unmarried couples as it does to married couples, affirming a ruling by the Internal Revenue Service assessing a tax deficiency against a gay male couple who jointly own two houses.  The Court rejected the Petitioners' argument that Congress intended to impose … <Read More>


Weekend With the Masters: Beethoven, Stravinsky & Schubert

Saturday evening I attended the New York Philharmonic's performance of Beethoven's 2nd and 7th Symphonies and Stravinsky's Capriccio for Piano and Orchestra.  David Zinman was the guest conductor, and Peter Serkin played the piano solo in the Stravinsky.  Then on Sunday afternoon, I attended the Peoples' Symphony Concerts program at Town Hall, composed entirely of music for violin and piano by Schubert, performed by Jaime Laredo (violin) and Leon Fleisher (piano).

The Philharmonic concert was … <Read More>


District Court Allows Binational Couple Seeking Spousal Visa to Challenge DOMA Section 3

U.S. District Judge Harry D. Leinenweber (N.D. Ill.) ruled on January 5, 2012, in Revelis v. Napolitano, 2012 WL 28765, that an action by a married same-sex couple seeking a declaration that Section 3 of the Defense of Marriage Act is unconstitutional in the context of their application for a spousal visa meets the requirements for Article III jurisdiction, even though their application has not yet been denied by the United States Citizenship & Immigration … <Read More>



Another Weekend Culturefest: “Carrie”; Juilliard String Quartet; American Symphony Orchestra

Somehow the various series and subscriptions I have tend to intersect on weekends, and again I ended up attending three varied events over the last weekend in February. 

On Saturday afternoon, it was the musical show "Carrie," a revival of a failed 1980s musical based on a novel by Stephen King, with music by Michael Gore, lyrics by Dean Pitchford, and book by Lawrence D. Cohen.  The MCC Theater production was in its final days … <Read More>


7th Circuit Denies Refugee Status to Gay Man from India

In an unpublished ruling, the U.S. Court of Appeals for the 7th Circuit rejected an appeal of a decision by the Board of Immigration Appeals to deny refugee status to a gay man from India.  The court agreed with the BIA that the harassment the man had suffered at the hands of family and classmates during his youth in India did not amount to "persecution" under U.S. immigration law, and that the petitioner had failed … <Read More>


Rulings Against Section 3 of DOMA Accumulate with S.J. in Golinski Case

Karen Golinski and Lambda Legal are the winners in another round of the lawsuit attempting to win for Ms. Golinski the ability to obtain insurance coverage for her same-sex spouse, Amy Cunninghis, from her employer, the U.S. Court of Appeals for the 9th Circuit.  On February 22, U.S. District Judge Jeffrey S. White (N.D.Cal.) granted summary judgment to Golinski on her claim that Section 3 of the Defense of Marriage Act, as applied to her, … <Read More>


A Parting Shot Heard Around the State? Retiring NJ Judge Revives Federal Equal Protection Claim in Same-Sex Marriage Case

Yesterday, Mercer County Superior Court Judge Linda Feinberg granted Lambda Legal's motion to reconsider her earlier ruling dismissing a federal equal protection claim in Garden State Equality v. Dow, 2012 Westlaw 540608, and ruled that the claim will be reinstated as part of the case.  In Garden State Equality, plaintiffs are arguing that the New Jersey Civil Union Act, enacted in response to the New Jersey Supreme Court's 2006 ruling in Lewis v. <Read More>


Prop 8 Proponents Opt for Delay – Seek En Banc Rehearing at the 9th Circuit

Today was the deadline for the Proponents of Proposition 8 to file a motion for rehearing en banc in the 9th Circuit case of Perry v. Brown, and this morning Charles Cooper, their attorney, announced that they would be filing the petition today. 

Two weeks ago, a three-judge panel voted 2-1 to affirm former Chief District Judge Walker's August 2010 decision that Proposition 8 – which amended the California Constitution to provide that only the marriage of … <Read More>


Weekend Opera Trifecta: A Barber, A Courtesan, and a Prima Donna

Sometimes the stars align and suddenly I find myself attending three operas in one weekend.  (Actually, to the best of my recollection this is the first time I've actually attended three operas in one weekend!).  Saturday matinee – Rossini's The Barber of Seville at the Metropolitan Opera.  Saturday evening – Verdi's La Traviata at the NY City Opera performing at the Brooklyn Academy of Music (BAM).  Sunday afternoon – Wainwright's Prima Donna, again NY City … <Read More>