“For example, before they married, if Gray passed away, Ewert would be forced to pay an estate tax on the property Gray left behind.”
Looks like it is just a scheme to get out if paying taxes.
Now, what is going to stop two people of the same gender who are just friends from getting married just to avoid paying taxes?
This opens the door like never before for tax evasion making it possible for two people two marry for tax reasons.
Bingo! We have a winner. What keeps a dad from marrying his son to avoid inheritance taxes? You will see the left have a stroke if that happens.