United States v Windsor: (Docket no 12-307): Supreme Court of the United States: Kennedy, Ginsburg, Breyer, Sotomayor, and Kagan JJ; Roberts CJ, dissenting; Scalia and Thomas JJ dissenting, joined by Roberts CJ as to part I; Alito J dissenting, joined by Thomas J as to parts II and III: 26 June 2013

Abstract

Constitutional rights – United States – Standing to defend – Federalism / State sovereignty – Equal protection under the law – Due process of law – Federal Defense of Marriage Act (DOMA) defining marriage as union of man and woman for all purposes in federal law – Same-sex couple legally married in Canada and living in New York State where marriage recognized as valid – Upon partner’s death widow barred by DOMA from estate tax exemption otherwise available to surviving partner of heterosexual married couple – Widow claiming DOMA violating principle of federalism and constitutional principles of due process and equal protection under law – United States Executive declining to defend constitutionality of DOMA in court while continuing to enforce law – Congressional Bipartisan Legal Advisory Group (BLAG) voting to intervene in litigation to defend constitutionality – Second Circuit Court of Appeals upholding district court ruling that DOMA unconstitutional and ordering refund of taxes paid – United States refusing to comply – United States and BLAG appealing to Supreme Court – Whether US agreement with widow’s legal position precluding further review – Whether appeal by BLAG establishing controversy sufficient for Supreme Court jurisdiction under Article 3 – Whether DOMA violating principles of federalism – Whether violating basic due process and equal protection principles applicable to federal government under Fifth Amendment – US Const art 3; US Const amend 5; The Defense of Marriage Act, 110 Stat 2419 s 3; Qualified domestic trust, 26 USC s 2056(a)