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Home > Forums > Family Law Task Force > Family Law Case Digest > Windsor v. U.S. - USDC So. Dist. of NY Rejects DOMA
Windsor v. U.S. - USDC So. Dist. of NY Rejects DOMA
Posted on: 07/18/2012
Windsor v. U.S.
833 F. Supp.2d 394
(United States District Court, Southern District of New York, June 6, 2012)
(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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