State ban on same sex marriage overturned

A federal judge in Great Falls overturned Montana’s constitutional amendment banning marriage equality on Nov. 19, and several same sex couples were legally married in Missoula and Kalispell.

U.S. District Judge Brian Morris made his ruling in line with U.S. Supreme Court’s historic marriage rulings made last June that overturned the federal Defense of Marriage Act.

The plaintiffs in the case, Angie and Tonya Rolando of Great Falls, Shauna and Nicole Goubeaux of Billings, Ben Milano and Chase Weinhandl of Bozeman, and Sue Hawthorne and Adel Johnson of Helena, filed suit in May in federal court. They joined the ACLU of Montana to argue that Montana’s ban on marriage equality violates the U.S. Constitution.

“These families, like all of us, want their children to adventure into the world without fear of violence; to achieve all that their talent and perseverance allows without fear of discrimination; and to love themselves so that they can love others,” Morris wrote. “Montana no longer can deprive plaintiffs and other same-sex couples of the chance to marry their loves.”

Morris’ ruling took effect immediately. Montana state officials have the option to appeal his ruling to the Ninth Circuit Court of Appeals, which has already ruled that state bans on marriage equality are unconstitutional.

Last month, a three-judge panel for the Ninth Circuit Court of Appeals unanimously found that Idaho and Nevada’s marriage bans violate the 14th Amendment to the U.S. Constitution on the basis of equal protection. Montana was the final state within the Ninth Circuit Court of Appeals with a marriage ban still on the books.

Marriage cases from four states may go before the U.S. Supreme Court after the Sixth Circuit Court of Appeals overturned lower court rulings that had found same-sex marriage bans in Kentucky, Michigan, Ohio and Tennessee unconstitutional. The Sixth Circuit ruling marked the first time a federal appeals court ruled in favor of state marriage bans.

The U.S. Supreme Court, which has declined to take up challenges to rulings from the Fourth, Seventh and Tenth Circuits, which all found state marriage bans unconstitutional, is under no obligation to hear the appeal, but the loss in the Sixth Circuit creates a circuit court split, increasing the likelihood the U.S. Supreme Court may choose to take up the issue of marriage.

Gov. Steve Bullock supported Morris’ ruling.

“Today’s decision ensures we are closer to fulfilling our promise of freedom, dignity, and equality for all Montanans,” he said. “It is a day to celebrate our progress, while recognizing the qualities that bind us as Montanans — a desire to make a good life for ourselves and our families, while providing greater opportunities to the next generation.”

Bullock instructed his administration “to quickly take all appropriate steps to ensure that we are recognizing and affording the same rights and responsibilities to legally married same-sex couples that all married Montanans have long enjoyed.”

The Montana Department of Revenue issued a statement soon after regarding state income tax filings. Based on federal Internal Revenue Service guidance, same-sex couples legally married in a state recognizing same-sex marriage are considered married for income tax purposes regardless of their state of residency.

Furthermore, same-sex couples who were legally married in a state that recognizes same-sex marriage are required to file either as married filing jointly or married filing separately for tax year 2014 and every year after until the marriage is legally dissolved.

Same-sex couples have the option to amend any prior tax years still in statute if they were legally married at the end of that year. Tax years in statute go back five years, meaning by April 2015 couples could file amendments back to tax year 2009.

“The Department of Revenue is not making a judgment on the legality of same-sex marriage in Montana,” DOR director Mike Kadas said. “It’s just clarifying how same-sex marriage currently fits into the context of income tax administration.”

Sen. Jon Tester also supported Morris’ ruling.

“I applaud today’s ruling,” he said. “It aligns our laws with our values and is a big step forward for our state. Denying same-sex couples the right to marry denies them happiness and equal protection under the law.”

Some groups, however, said additional rulings are needed, especially to address a lack of consistency between states.

“Today’s federal court ruling in Montana is further proof that discriminatory bans on marriage equality have no place in our society — much less our laws,” Human Rights Campaign legal director Sarah Warbelow said. “Unfortunately, there still exists a confusing patchwork of marriage laws across America that puts countless same-sex couples and their families at risk of legal and economic harm. This is not only unsustainable, but it’s also unconstitutional. The U.S. Supreme Court should take up the issue to decide once and for all whether states can continue to treat committed and loving gay and lesbian couples as second class citizens.”