In In re Matson, 2014 BL 118411, Bankr. E.D. Wis., No. 2:13-bk-35362, 4/29/14, the U.S. Bankruptcy Court for the Eastern District of Wisconsin held that a same sex couple married in Iowa are spouses for purposes of the Bankruptcy Code and are permitted to file a joint bankruptcy petition even though Wisconsin would not recognize the marriage.
Click this link to read: In re Matson.