United States v. Windsor Case Brief

Supreme Court of the United States2013Docket #437034
186 L. Ed. 2d 808 133 S. Ct. 2675 2013 U.S. LEXIS 4921 570 U.S. 744 24 Fla. L. Weekly Fed. S 445 81 U.S.L.W. 4633 57 Employee Benefits Cas. (BNA) 1577 2013 WL 3196928 111 A.F.T.R.2d (RIA) 2385 118 Fair Empl. Prac. Cas. (BNA) 1417 Constitutional Law Federal Courts Family Law Tax Law

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Case Brief Summary & Legal Analysis

4 min read

tl;dr: The Supreme Court struck down the federal Defense of Marriage Act (DOMA), which defined marriage as between one man and one woman for all federal purposes. The Court held DOMA violated the Fifth Amendment by denying federal recognition to same-sex marriages legally performed under state law.

Legal Significance: The decision established that the federal government cannot define marriage in a way that demeans or injures a class of persons (same-sex married couples) whose marriages are legally recognized by a state, holding such discrimination violates the Fifth Amendment’s liberty and equal protection principles.

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Case Facts & Court Holding

Key Facts & Case Background

Edith Windsor and Thea Spyer, a same-sex couple, were legally married in Canada and resided in New York, which recognized their marriage. When Spyer died, she left her entire estate to Windsor. Windsor sought to claim the federal estate tax exemption for surviving spouses. The Internal Revenue Service denied the claim, citing Section 3 of the Defense of Marriage Act (DOMA), which defined “marriage” for all federal purposes as a legal union only between one man and one woman. Windsor paid over $363,000 in estate taxes and sued for a refund, arguing DOMA was unconstitutional. The U.S. Department of Justice, representing the Executive Branch, agreed with Windsor that DOMA was unconstitutional but continued to enforce the statute, thereby refusing to issue the refund. The Bipartisan Legal Advisory Group (BLAG) of the House of Representatives intervened to defend the law’s constitutionality. The lower courts found for Windsor, and the Supreme Court granted certiorari to determine the constitutionality of DOMA’s Section 3.

Court Holding & Legal Precedent

Issue: Does Section 3 of the Defense of Marriage Act, which defines “marriage” for all federal purposes as a union between one man and one woman, violate the Fifth Amendment’s guarantee of equal protection and due process by denying federal recognition to same-sex marriages validly performed under state law?

Yes. Section 3 of DOMA is unconstitutional as a deprivation of the Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proid

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Legal Issue

Does Section 3 of the Defense of Marriage Act, which defines “marriage” for all federal purposes as a union between one man and one woman, violate the Fifth Amendment’s guarantee of equal protection and due process by denying federal recognition to same-sex marriages validly performed under state law?

Conclusion

This landmark decision invalidated a key provision of federal law discriminating against Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis n

Legal Rule

A federal statute that departs from the historical tradition of deferring to Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla p

Legal Analysis

Justice Kennedy, writing for the majority, rooted the analysis in principles of Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magn

Flash-to-Full Case Opinions

Flash Summary

  • Holding: Section 3 of the Defense of Marriage Act (DOMA) is
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat

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