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Sunday, March 02, 2003


Gloria M. Stark is a nut-case challenging liability for taxes at hearing on collection. Tax Court allowed the collection. Ms. Stark is not a tax protester. She claims her alimony income is not taxable because she claims that her divorce was invalid. I refer to her as a �nut-case� because she seems to be imposing on the Tax Court her unwillingness to admit that her marriage is over.

Tax Court here specifically refused to interject itself into the divorce question and cited several cases for the proposition that marital relationships are peculiarly creatures of state law. Quite right. I hope they remember that when some state allows same-sex marriages and the constitutionality of the federal DOMA is challenged in Tax Court over a jointly filed return.

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