The Supreme Court has struck down the Defense of Marriage Act and California’s Proposition 8, awarding supporters of same-sex marriages wins that have major tax implications.
In U.S. v. Windsor, the court invalidated Section 3 of DOMA, which defined marriage as a union between one man and one woman as husband and wife, and spouse as a person of the opposite sex who is a husband or a wife. The case was brought by Edith Windsor, whose same-sex spouse, Thea Speyer, died in 2009. The New York couple married in Toronto in 2007, and at the time of Speyer’s death, New York recognized same-sex marriages from other jurisdictions.
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