Windsor v. United States

DOMA

(Defense of Marriage Act): Federal law enacted in 1996 that grants states the power to refuse to recognize same sex marriages despite their legality in other states. 

      Section 3: States the nonrecognition of same sex marriages for federal purposes (ex: immigration,
      filing for joint tax returns, immigration, etc.). Invalidated June 26, 2013. 

Windsor v. Perry

     Married in Canada in 2007 after 40 years of engagement, Edie Windsor and Thea Spyer lived together in New York City until Thea Spyer died of multiple screlosis in 2009. Unlike with most other married couples, Windsor's inheritance was subject to estate tax as if the inheritance was left to her by a stranger because although their marriage was recognized by the state of New York, the federal government refused to grant the same sex lesbian couple with the same legal treatment received by heterosexual marriages (DOMA section 3). 

     

     Seeking a refund of the estate tax and challenging Section 3 of DOMA, Windsor claimed that the law violates Equal Protection principles of the Fifth Amendment. A second circuit court issued an opinion on October 18th, 2012 stating that sexual orientation discrimination is unconstitutional, and the SCOTUS agreed to hear the case on December 7th, 2012. Arguments took place on March 27th, 2013, and a 5-4 decision, reached June 26th, 2013, struck down section 3 of DOMA.