Nelson v. Kansas Department of Revenue
On December 30, 2013, private lawyers in Topeka, KS filed a lawsuit in state court on behalf of two same-sex couples seeking respect for their out-of-state marriage licenses in Kansas for the purpose of filing their taxes as a married couple.
The lawsuit stems from the June 2013 Supreme Court ruling striking down the core of the so-called Defense of Marriage Act and the implementation of the ruling by the federal government, which declared that under IRS rules, all legally married couples - regardless of where they live - should file their federal taxes as a married couple. The attorneys in Nelson argue that Kansas' Department of Revenue - and a constitutional amendment in Kansas that restricts marriage to different-sex couples - forbids the couples from filing their state taxes honestly - that they would, in fact, have to lie by checking "single" on their state taxes.
The plaintiffs in the case are Roberta and Julia Woodrick of Lawrence and Michael Nelson and Charles Dedmon of Alma. Both couples were legally married in California.