Recent court decision shows the settling of an estate can still be a challenge for same-sex couples. In New Jersey passed a domestic partnership law giving same-sex couples who registered as domestic partners some of the legal protections married couples enjoy. New Jersey is one of the few states with both taxes and requires that the higher of the two be paid. Long time partners Rucksapol Jiwungkul and Maurice R.
Connolly Jr. In New Jersey passed a civil union law exempting same-sex couples from both the estate tax and the inheritance tax. Jiwungkul and Connolly did not enter into a civil union as a matter of principle.
Subscribe to our free newsletter! Stay up to date on legal guidance, free resources, local news and so much more! Same-sex marriage became legal in the state in and the two made plans to wed but six days before the planned wedding Connolly passed away unexpectedly. Jiwungkul was the executor of the estate. Later he filed an amended tax return and asked to have the amount refunded, claiming that he should be exempt from it.
The state refused and the case went to tax court. The law in the case was clear. As Jiwungkul was a domestic partner he was not entitled to the estate tax exemption. The court could have granted him an exemption by citing extraordinary circumstances, but the judge declined to do so. The case illustrates that same-sex couples still need to be mindful about what different legal statuses mean for their estates.
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