6015(c) requires that the "individual is no longer married to, or legally
separated from" the other person or that the "individual was not a member of the same household" as the other person during the required period.
So long as these requirements are met, the particular schedule that serves as the instrument of compliance is legally
When there are high legal and economic consequences to recognition of the couple, Coleman requires that they sign a legally
binding domestic partnership agreement, which, depending on its wording, may impose on the couple the same kinds of legal responsibilities to one another that marriage does, vis a vis such things as third-party creditors when one person takes on debt, or mutual obligations of support between the partners.
This is the end of legally
sanctioned homophobia in Canada," Leshner says.
The Tax Court determined that the letter of intent could not be construed to legally
bind or compel the donees to sell their stock warrants at the time of assignment.
Ironically enough, dogs--specifically, a certain charismatic Chihuahua named Bruiser--figure prominently in Herman-Wurmfelds new film, Legally
Blonde 2: Red, White & Blonde.
The court concluded that, at the time of the gifts, the charities were not legally
bound and could not be compelled to sell the warrants; moreover, the facts fell squarely within Rev.
Had our marriage been legally
recognized," Daniel says, "we would have been able to file jointly, and we would have received a larger tax deduction.