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Federal Court Allows Estate Tax Marital Deduction for Same Sex Spouse

by | Jun 14, 2012 | Uncategorized

Gay/Lesbian Married Couples may get same Estate Tax Treatment as Heterosexual Couples

Edith Schlain Windsor v. U.S. (DC NY 6/6/2012)

A Federal District Court in New York ruled in favor of a surviving same-sex spouse’s constitutional challenge to section 3 of the Defense of Marriage Act, which denies recognition of same-sex marriages for purposes of administering Federal law. The court found that this provision violates the equal protection clause of the Constitution. As a result, it allowed a marital deduction to the estate of the deceased same-sex spouse for the amount she left to the spouse who brought this suit.

This case, which was not defended by the Obama Administration, held a NY lesbian couple that got married in Canada were entitled to the spousal estate tax deduction. Ultimately, until it is decided by the US Supreme Court, planning for same-sex married couples is still difficult. Stay tuned…