Federal lawsuit challenges Defense of Marriage Act and seeks refund of estate taxes paid by same-sex widow: FREE DOWNLOAD - Complaint

Edith "Edie" Windsor, who, in 2007, married the late Thea Spyer in Canada, recently sued the federal government, challenging the payment of more than $350,000 in federal taxes on Spyer's estate - fees that heterosexual widows are generally exempt from. The lawsuit challenges the Defense...

Asbury Law Firm: District Court: Estate Tax Marital Deduction Triggers Unconstitutional Ruling on DOMA

In a case that began with a claim for a refund of estate taxes paid, Judge Barbara S. Jones of the Southern District of New York ruled that the Defense of Marriage Act (DOMA) is unconstitutional under the Equal Protection Clause of the 5th Amendment. Edie Windsor and Thea Spyer were a couple for over...

Duane Morris LLP: Federal Estate Tax Equality for Same-Sex Couples

On June 6, 2012, in Windsor v. United States , U.S. District Judge Barbara Jones in the Southern District of New York granted summary judgment to Edith Windsor and created a precedent that is likely to positively affect same-sex married couples for years to come. Edith was awarded $353,053, plus interests...

Supreme Court to Rule on DOMA: Estate Planning Implications

On December 7 the Supreme Court decided it would hear two cases related to same-sex marriage. One of those cases, U.S. v. Windsor [ enhanced version available to lexis.com subscribers ], challenges Section 3 of the federal Defense of Marriage Act (DOMA). Passed in 1996, DOMA defines marriage as being...