![]() On NovemWindsor filed suit in district court seeking a declaration that the Defense of Marriage Act was unconstitutional. Had their marriage been recognized, the estate would have qualified for a marital exemption, and no taxes would have been imposed. Thea Spyer left her estate to her spouse, and because their marriage was not recognized by federal law, the government imposed $363,000 in taxes. The two were married in Toronto, Canada, in 2007, and their marriage was recognized by New York state law. In other cases regarding the DOMA, federal courts have ruled it unconstitutional under the Fifth Amendment, but the courts have disagreed on the rationale.Įdith Windsor is the widow and sole executor of the estate of her late spouse, Thea Clara Spyer, who died in 2009. Since that time, some states have authorized same-sex marriage. ![]() ![]() The Defense of Marriage Act (DOMA), enacted in 1996, states that, for the purposes of federal law, the words "marriage" and "spouse" refer to legal unions between one man and one woman.
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