This Article examines how wide, and asks whether the tax planning opportunities post-Windsor threaten the stability of the tax system and the stability of marriage. Part II of this Article discusses the federal tax benefits married couples receive when treated as a single economic unit. In Part III, the Article examines the use of partnerships and marriages to attain tax benefits for the parties involved. Next, Part IV discusses the possibility of tax shelter opportunities through the use of multiparty marriages, which are now possible in light of the Windsor decision. Finally, Part V concludes.

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