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....
It was a big week for same
sex couples with several huge stories with a potential impact on estate
planning for same sex couples.
At the federal level was
President Obama's announcement on February 23, 2011 that the Department of
By Katten Muchin Rosenman LLP
On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the equal protection clause of the Fourteenth Amendment. The landmark ruling in the combined cases...
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...