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...

IRS Revenue Ruling - IRS Recognizes Same-Sex Marriages Regardless of Domicile

The U.S. Department of the Treasury and the Internal Revenue Service have ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be treated as married for federal tax purposes. The ruling applies even if the couple lives in a jurisdiction...