Zappone v. Revenue Commissioners
| Zappone v. Revenue Commissioners | |
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| Court | High Court of Ireland |
| Full case name | Katherine Zappone and Ann Louise Gilligan, Plaintiffs v. The Revenue Commissioners, Ireland and The Attorney General, Defendants, and The Human Rights Commission, Notice Party |
| Decided | 14 December 2006 |
| Citation(s) | [2006] IEHC 404, [2008] 2 IR 417 |
| Court membership | |
| Judge(s) sitting | Dunne J |
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Zappone & Gilligan v. Revenue Commissioners & Ors [2006] IEHC 404 (also known as the KAL Case) was a High Court case which was one of the first major events in the debate on the recognition of same-sex marriage in Ireland. The plaintiffs Ann Louise Gilligan and Katherine Zappone unsuccessfully sought recognition of their Canadian marriage.
The case helped prompt the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, as well as the Thirty-fourth Amendment of the Constitution of Ireland which allowed for the Marriage Act 2015, which legalised same-sex marriage in the Republic of Ireland
In November 2004, lesbian couple Katherine Zappone and Ann Louise Gilligan (K & AL) were granted leave by the High Court to pursue a claim to have their September 2003 Vancouver marriage recognised for the filing of joint tax returns in Ireland. Mr. Justice Liam McKechnie remarked that the case was significant and would embrace far-reaching issues touching many aspects of society. Lead barrister, Gerard Hogan, argued that neither the 1937 Irish constitution nor more recent tax laws specifically define marriage as between one man and one woman. Following a delay, the Government announced in April 2005 that it would contest the case on the basis of advice from the Attorney General that it would prevail. The case attracted media coverage in The Boston Globe and the couple were interviewed on The Late Late Show. Writing about the beginning of the case, Ciara Dwyer of the Irish Independent wrote "They were shocked that all they had saved for could go down the drain. When they first contacted the Revenue with queries, the tax officials were confused by their status. Yes, they were married – but of the same sex. The pair thought it was time to fight for their case. 'Out-fucking-rageous', says Katherine."
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