Supreme Court to review estate tax challenge to Defense of Marriage Act

December 8, 2012

In October, a federal appeals court ruled that a New York widow was unconstitutionally discriminated against because the Defense of Marriage Act (DOMA) forced her to pay more in estate taxes because she was legally married to another woman.

If Edith Windsor had been allowed by the Internal Revenue Service to use the estate tax provisions afforded a surviving spouse in a heterosexual marriage, the estate of her late wife, Thea Spyer, would have passed tax-free to Windsor.

The Wedding Couple by Mike Licht_NotionsCapital via Flickr The Wedding Couple, after Abbot Handerson Thayer and Richard E. Miller
by Mike Licht, NotionsCapital.com via Flickr

Now, as expected, the U.S. Supreme Court will hear Windsor’s case. The justices also agreed to take up another lawsuit invovling California’s Proposition 8 ban
on same-sex marriage.

Many issues to consider: Per instruction from the Obama Administration, the Justice Department has stopped defending DOMA
in court. Republicans in the House of Representatives have taken over the battle.

And that’s one thing — who has standing, i.e., the right to be in court — that the Supreme Court must decide.

Standing also is at stake in the Prop 8 case. California’s governor and state attorney general
have refused to defend the same-sex marriage prohibition in court. A private
coalition of groups supporting the ban, which was overturned by a federal appeals court, filed the appeal.

SCOTUSblog notes that each side in the two cases now has a chance “to make sweeping arguments, for or
against [same-sex] marriages. But the Court left itself the option, at least
during the current Term, of not giving real answers, perhaps because it
lacks the authority to do so.”

You can read more on the two cases and the Supreme Court’s decision to hear them in Lyle Denniston’s post On same-sex marriage, options open.

You also might find these items of interest:

Share:

The More Tax Posts tab at the top of this page will take you to, well, more tax posts. You also can search below for a tax topic. 

Latest Posts
The latest Dirty Dozen tax scam list is familiar because too many are still falling for the schemes

March 5, 2026

Tax filing season is also peak time for tax scams. Be on the lookout for…

Read More
Hello Tax Season 2026

Happy New Tax Year! Are you ready to file your 2025 tax return? I know, too early to ask. But Tax Day 2026 will be here before we realize it. The Internal Revenue Service deadline to file and pay any tax we owe is the regular April 15 date this year. It’s also Tax Day for most of the states that collect income taxes from their residents, which is most of the states! If that seems too far away right now, don’t worry. As is the case every tax season, the ol’ blog’s tips and other tax reminders should help all of us meet our state and federal responsibilities. Procrastinators also will want to keep an eye on the countdown clock just below. It tracks how much time we have until April’s Tax Day, just in case we put off our annual tax task until the absolutely final hours and decide we need to instead get an extension request into the IRS by that date. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

Comments
Leave the first comment