Estate Marital Deduction Unconstitutionally Denied to Lesbian Couple

For over 50 years, Bloomberg BNA’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and...

The Second Circuit holds that Section 3 of the Defense of Marriage Act is unconstitutional, because it violates equal protection in a case stemming from the denial of a federal tax law spousal deduction for the surviving spouse of a same-sex couple. In June, the U.S. District Court for the Southern District of New York granted summary judgment to Edith Windsor, and it held that the $363,053 Windsor was required to pay as executor of the estate of her wife, Thea Spyer, was improperly assessed because of the definition of marriage in the Internal Revenue Code required under DOMA.