incest in California requires sex
http://www.shouselaw.com/incest.html
SO, can a father and son marry under the same sex law in California???
There is someone out there in the Federal Government going OH SH&^ Jeremy Irons, if the SCOTUS lets states decide they they can have same sex marriage we might just lose 100s of millions of dollars in estate taxes....
But can a Mother marry a son right now and have no sex which means no incest and evade Estate taxes?
I dont know.