Windsor+vs.+United+States

__Callie Bruce__ Windsor v. United States

Edith Windsor and Thea Spyer, a same-sex couple, were legally married in Ontario, Canada in 2007 after a 40 year engagement (ACLU). When Spyer died in 2009 of complications from multiple sclerosis, they were living in New York, a state recognizing same-sex marriage, when she left her entire estate to Edith Windsor, her partner. The surviving spouse is allowed to claim federal estate tax exemption, which is exactly what Edith Windsor tried to do, but was barred from doing so by §3 of the federal Defense of Marriage Act (DOMA). Windsor was required to pay $363,053 in estate taxes and soon sought a refund, which the Internal Revenue Service (IRS) turned down (Supreme Court). Windsor sued, saying that DOMA violates the principles of equal protection stated in the Fifth Amendment and she should be allowed a refund. Edith was represented by the American Civil Liberties Union, the New York Civil Liberties Union and the law firm of Paul, Weiss, Rifkind, Wharton & Garrison LLP (ACLU).

While the suit was pending, the Attorney General notified the Speaker of the House of Representatives that the Department of Justice would no longer defend §3’s constitutionality. In response, the Bipartisan Legal Advisory Group (BLAG) of the House of Representatives voted to intervene in the legal action to defend §3’s constitutionality. The District Court permitted the intervention. Due to this intervention, the court ruled against the United States, finding §3 unconstitutional and ordering the IRS to refund the taxes Windsor paid, with interest (Supreme Court). On October 18, 2012, the SEcond Circuit struck down DOMA in the Windsor v. United States case. It was decided that when a government discriminates against same-sex couples, it is considered unconstitutional. This was the first time a federal appeals court reviewed discrimination against same-sex couples. On December 7, 2012, the Supreme Court agreed to hear Edith Windsor's case challenging the Defense of Marriage Act, and oral arguments took place on March 27, 2013. Finally, on June 26, 2013, the United States Supreme Court ruled section three of DOMA is unconstitutional and the federal government cannot discriminate against married same-sex couples for the purposes of determining federal benefits and protections (ACLU).

__**Bibliography:**__ http://www.supremecourt.gov/opinions/12pdf/12-307_6j37.pdf Web. 22 Sept. 2013. 
 * Could not figure out how to cite this properly, but here is the URL:
 * ACLU. "Windsor v. United States: Edie Windsor Challenges DOMA." //ACLU//. N.p., n.d.