As I have previously discussed, the Department of Justice has asked the Supreme Court of the United States to hear the Windsor case. The case involved the constitutionality of The Defense of Marraige Act (DOMA) and whether or not it discriminates against same-sex couples by not recognizing them as a married couple for federal tax law purposes. Edie Windsor and Thea Spyer were “registered domestic partners in New York City in 1993,” but married in Canada in 2007. When Spyer died, Windsor tried to elect to take the federal marital deduction for all the assets Spyer left to her. Windsor paid the estate tax, and brought suit to receive a refund.
In United States v. Windsor, 570 U.S. ___ (2013), in a decision 5-4 the court held that DOMA is unconstitutional because it denies the equal liberties of people which is protected by the fifth amendment.The court affirmed Ms. Windsor’s victory in federal district court in Second Circuit Court of Appeals. Moreover, the court stated that DOMA violates basic due process and equal protection principles which are afforded to the federal government.
