Windsor v. U.S. - USDC So. Dist. of NY Rejects DOMA

Windsor v. U.S.

833 F. Supp.2d 394
(United States District Court, Southern District of New York, June 6, 2012)
 
This case arises from Plaintiff Edie Windsor's constitutional challenge to section 3 of the Defense of Marriage Act ("DOMA"), the operation of which required Plaintiff to pay federal estate tax on her same-sex spouse's estate, a tax from which similarly situated heterosexual couples are exempt. Windsor brought an action seeking a refund of the federal estate taxes, and a declaration that section of the Defense of Marriage Act (DOMA) defining "marriage" as a legal union between one man and one woman as husband and wife violated equal protection. After the Executive Branch decided not to enforce DOMA, a congressional group was allowed to intervene to defend the constitutionality of the statute, 797 F.Supp.2d 320. Subsequently, Windsor moved for summary judgment and congressional group moved to dismiss. Held: (1) Windsor had standing to bring the action, and (2) the challenged section of DOMA violated equal protection under rational basis review.
 

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