The Supreme Court's refusal to hear appeals of same-sex marriage cases from the 4th, 7th, and 10th Circuit Courts of Appeal effectively expands same-sex marriage to the states of Indiana, Oklahoma, Utah, Virginia, and Wisconsin. The fact that all of the cases had ruled against the ban on same-sex marriages may have caused the Supreme Court to defer until there is a split among the circuits on the issue. It is anticipated that these states will now put procedures in place to permit legally married same-sex couples to file joint or married filing separately tax returns corresponding to similar tax returns filed for federal income tax purposes. This brings to 24 states plus the District of Columbia the number of states recognizing same-sex marriages. A couple of additional states permit state joint returns to be filed if federal joint tax returns are filed.