In re Marriage of Cantarella, 191 Cal. App. 4th 916 (2011)

(former wife entitled to permanent spousal support even though certificate of marriage (relating to 1991 marriage ceremony) twice rejected and couple decided not to mail certificate back in a third time so as to continue to benefit taxwise from "single" filing status and avoid the "marriage penalty"; sometime between 2000 and 2002, parties were married in subsequent ceremony; marriage dissolved in 2008 and former husband claimed that marriage existed only from later ceremony, but wife claimed they were married in 1991 under state (CA) law even though marriage certificate was never registered; court ruled for wife and, as a result, she was entitled to permanent spousal support based on length of marriage; registration of certificate immaterial and couple received material tax benefits from claiming they were "single" on their tax returns). 

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