Professor Pat Cain has a blog post about the problems same-sex couples are facing in cases where one of the couples tries to claim the adoption credit for adopting the partner’s kids. From Professor Cain’s story:
There are two primary reasons that seem to have been given by the IRS in denying the credit to a number of mothers who claimed the credit in 2010. The most common explanation is that the birth mother did not terminate her parental rights as part of the adoption. That is true. That is the way second parent adoptions work. But there is nothing in the Internal Revenue Code, Treasury Regulations, or published rulings that requires the termination of parental rights. Another explanation that has been given is that the adopting mother is the domestic partner of the birth mother. But there is nothing in the Internal Revenue Code that says you cannot claim the credit for the adoption of your domestic partner’s child.
You can find Professor Cain’s blog post here.