Charles Merrill, who is resisting taxes in protest against the government’s disfavored treatment of same-sex marriage, has taken his battle to court.
According to a press release, Merrill is challenging “the Defense of Marriage Act (DOMA) based on the 1st Amendment Establishment Clause of the U.S. Constitution. He objects to not getting all the same benefits as other married couples — 1,138 of them — under a discriminatory tax code.”
Merrill argues that “DOMA is in violation of the Establishment Clause under any of the three tests the Supreme Court has created: first, under the Lemon test. DOMA was motivated by a religious purpose, and its effect has been to unconstitutionally establish religion. Next, under the endorsement test, DOMA’s purpose and effect were both the endorsement of one religious view to the exclusion of all others. Finally, under the coercion test, DOMA unconstitutionally compels the acceptance of a specific religious belief.”