WINDSOR V. UNITED STATES
699 F.3d 169 (2nd Cir. 2012)
NATURE OF THE CASE: The United States (D) appealed a summary judgment in favor of Windsor
(P), a surviving spouse of a same-sex couple that was married in Canada and resided in New
York and was denied the benefit of the spousal deduction for federal estate taxes under 26
U.S.C.S. 2056(A).
FACTS: P sued D seeking a tax refund because DOMA singled out legally married same-sex
couples for 'differential treatment compared to other similarly situated couples without
justification.' P was the executor of the estate of her deceased same sex spouse. The couple
was married in Canada and resided in New York. P was denied the tax benefit of spousal
deduction for federal estate taxes. The court held that DOMA was a violation of due process
guarantees of the Fifth Amendment. The United States (D) appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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