a property settlement. Canada The Supreme Court of Canada held that alienation of affection and the related tort cause of action for "criminal conversation" was not available as a cause of action in the year 1962 in the case of Kungl v. Schiefer, S.C.R. 443. The basis for the claim by the party suing in an Ontario case had been that Canada incorporated by reference the law of England as of the year 1792, but the Supreme Court of Canada held that England did not recognize that tort in the year 1792, so it was not a part of the law of Canada. United States , alienation of affection was recognized in six United States jurisdictions: Hawaii, North Carolina, Mississippi, New Mexico, South Dakota, and Utah. The U.S. Supreme Court has declined to consider the constitutionality of such torts by writ of certiorari, notwithstanding academic commentary suggesting that these torts are unconstitutional under the United States Constitution and relevant modern precedents decided based upon it, including Obergefell v. Hodges, that struck down laws prohibiting same sex marriage in the United States. The U.S. Supreme Court has addressed the tort in several cases that did not question the constitutionality of tort, including U.S. v. Kaiser, 363 U.S. 299, 310 (1960) (dissenting opinion) (tax treatment of damages awards); Lykes v. U.S., 343 U.S. 118, 126 (1952) (tax deductions for litigation costs); Sherrer v. Sherrer, 334 U.S. 343, 373 (1948) (dissenting opinion) (full faith and credit afforded to divorce judgments); Shepard v. U.S., 290 U.S. 96, 105 (1933) (admissibility of evidence); Tinker v. Colwell, 193 U.S. 473, 474 (1904) (availability of discharge of damages awards in bankruptcy); Waldron v. Waldron, 156 U.S. 361, 362–64 (1895) (preservation of objections to evidence when transcripts from a related proceeding are introduced). The U.S. Supreme Court has never granted certiorari on the constitutionality of the tort. The tort of alienation of affection was inherited as part of the common law. The law was codified in some states, the first one being New York with legislation in 1864, and similar legislation existed in many U.S. states in the late 19th and early 20th centuries. Since 1935, this tort has been abolished in 42 states, including New York and Illinois. Most states have abolished the action by legislation, but some came to an end by judicial review. For example, in 1927, actions for alienation of affection were abolished in