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![handle is hein.journals/addendum6 and id is 1 raw text is:
CITE AS 93 N.C. L. REV. ADDENDUM 1 (2014)
BIG (GAY) LOVE: HAS THE IRS LEGALIZED
POLYGAMY?
ANTHONY C. INFANTI**
If the Supreme Court says that you have the right to consensual
[gay] sex within your home, then you have the right to bigamy,
you have the right to polygamy, you have the right to incest, you
have the right to adultery. You have the right to anything.
-Sen. Rick Santorum'
IN TR O D U CTIO N ...................................................................................... 2
1. REVENUE RULING 2013-17 ......................................................... 4
II. OPENING THE DOOR TO TAX POLYGAMY ............................ 11
A. Legal Treatment Before the Fall of the State Defense of
M arriage A ct ........................................................................ 13
1. Federal Tax Treatm ent ................................................. 13
2. State Law Treatm ent .................................................... 13
B. Possibility of Plural Marriage ............................................. 18
C. Ramifications of Recognizing Same-Sex Marriage ...... 21
1. Federal Tax Treatm ent ............................................... 22
2. State Law Treatm ent .................................................... 22
D. Not Just a Pennsylvania Problem ..................................... 24
III. A FLAWED INTERPRETATION ................................................. 26
A . Contradictory Positions ...................................................... 27
B . Too Far, Too Fast ............................................................... 28
C. Validity of the Alternative Interpretation .......................... 30
1. Deference to Revenue Rulings ................................... 31
2. Skidm ore A nalysis ........................................................ 33
C O N CLU SIO N .......................................................................................... 37
* © 2014 Anthony C. Infanti.
** Senior Associate Dean for Academic Affairs and Professor of Law, University of
Pittsburgh School of Law. Many thanks to Rhonda Wasserman and Samuel Brunson for
helpful comments on an earlier draft of this essay.
1. Alan Cooperman, Santorum Angers Gay Rights Groups, WASH. POST, Apr. 22,
2003, at A4 (quoting then-U.S. Senator Rick Santorum).](ViewImageLocal?handle=hein.journals/addendum6&div=1&collection=&method=preview&ext=.png&size=3)