Supreme Court Grants Cert. in Marital Deduction Case for 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 U.S. Supreme Court grants certiorari to the government in its challenge to the constitutionality of the definition of “marriage” in Section 3 of the Defense of Marriage Act where the surviving spouse of a same-sex marriage was denied an estate tax marital deduction by IRS. In addition to the question presented in the petition, the court directs the parties to brief and argue the following questions: whether the Executive Branch's agreement with the court below that DOMA is unconstitutional deprives this court of jurisdiction to decide this case and whether the Bipartisan Legal Advisory Group of the U.S. House of Representatives has Article III standing in this case.