Gay Marriage, Estate Taxes and DOMA

On Friday, three states that allow gay marriages argued in amicus briefs that the Federal government is violating states rights when they “unmarry” homosexual married couples because of the Defense of Marriage Act (DOMA). 

This conflict came up when the federal government demanded $350,000 in estate taxes when a lesbian’s partner died.  Other married couples could have passed their assets to their spouse without any penalty.  The three states that filed amicus briefs argue that states get to define marriage, and Congress lacks constitutional authority to infringe on that right on any level.  DOMA was the federal government’s first attempt to legislate in the area of marriage. It is hard to predict how the Supreme Court will rule on this issue that will continue to crop up as more states allow homosexual marriage. 

Another interesting angle to these cases is the position that Republican members of Congress are in now. On one hand, they are defending DOMA, and on the other, they’re defending the collection of estate taxes that they oppose in cases of heterosexual couples.  

See James Joyner, Three States Challenge DOMA on Estate Taxes, Outside The Beltway, Sept. 9, 2012.  

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.