I hope this helps sway the 10th Circuit to uphold Judge Shelby's decision.

[url]http://tax.utah.gov/notice/2014-01-15.pdf
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2013 UTAH INDIVIDUAL INCOME TAX RETURNS

Same-sex couples who are eligible to file a joint federal income tax return and who elect
to file jointly, may also file a joint 2013 Utah Individual Income Tax return as provided in Utah
Code § 59-10-503. Eligible married couples may file a joint return if they are married as of the
close of the tax year. (As of December 31, 2013, the Supreme Court had not yet issued its stay of
the District Court’s injunction.)