Legal Opinion
Windsor v. United States
Court of Appeals for the Second Circuit
Decided October 18, 2012No. Docket 12-2335-cv(L), 12-2435(Con)PublishedCited by 135 opinions
1Opinion of the Court
DENNIS JACOBS, Chief Judge:
Plaintiff Edith Windsor sued as surviving spouse of a same-sex couple that was married in Canada in 2007 and was resident in New York at the time of her spouse’s death in 2009. Windsor was denied the benefit of the spousal deduction for federal estate taxes under 26 U.S.C. § 2056(A) solely because Section 3 of the Defense of Marriage Act (“DOMA”), 1 U.S.C. § 7, defines the words “marriage” and “spouse” in federal law in a way that bars the Internal Revenue Service from recognizing Windsor as a spouse or the couple as married. The text of § 3 is as follows:
In…
2Cases cited53 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Craig v. BorenSupreme Court of the United States · 1976
- Heller v. Doe Ex Rel. DoeSupreme Court of the United States · 1993
48 more not listed; retrieve them via the Exa API.
3Cited by135 opinions
- Obergefell v. HodgesSupreme Court of the United States · 2015
- United States v. WindsorSupreme Court of the United States · 2013
- Bostic v. SchaeferCourt of Appeals for the Fourth Circuit · 2014
- Syed Hassan v. City of New YorkCourt of Appeals for the Third Circuit · 2015
- Ryan Karnoski v. Donald TrumpCourt of Appeals for the Ninth Circuit · 2019
130 more not listed; retrieve them via the Exa API.