I have been writing about the issue of gay marriage, and now gay divorce. There is little question that most states have their feet dug in on the moral issue of gay marriage. This also includes the Federal Government, where the IRS has issued a ruling that for Federal tax purposes, the term "marriage" does not include registered domestic partnerships, civil unions, or other similar formal relationships recognized under state law. Thus, for tax purposes, the IRS will not recognize any state civil union as a valid marriage.
I must warn those that have moral issues with gay marriage, that the hole in the dike has turned from a trickle to a wide open run and will someday reach the “tipping point” when the majority recognizes that there are so many complications from holding back the tide that the best way to handle it is just to roll with the tide and regulate it. See, In re Fonberg, No. 13-002, 2013 WL 6153265 (9th Cir. Nov. 25, 2013).