New York Law Vs. Windsor V. United States

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The court held that first “Windsor has standing in this action because we predict that New York, which did not permit same-sex marriage to be licensed until 2011, would nevertheless have recognized Windsor and Thea Clara Spyer as married at the time of Spyer’s death in 2009, so that Windsor was a surviving spouse under New York law (Windsor v United States, 2012).” Secondly the court states that “Windsor’s suit is not foreclosed by Baker v. Nelson, 409 U.S. 810 (1971), which held that the use of the traditional definition of marriage for a state’s own regulation of marriage status did not violate equal protection (Windsor v United States, 2012).” Thirdly, “section 3 of DOMA is subject to intermediate scrutiny under the factors enumerated in City of Cleburn v. Cleburn Living Center, 473 U.S. 431 (1985), and other cases (Windsor v United States, 2012).” Finally, “the statute does not withstand that review (Windsor v United States, 2012).” Upon the second district appellate court’s decision, BLAG appealed the decision to the Supreme Court. The justices ruled with a five to four majority. The opinion was delivered by Justice Anthony M. Kennedy. The court held the lower court’s decision that the United States Government had standing within the case because the judgment in question orders the U.S. Treasury to refund tax money and by so the government stands to suffer a real economic injury (Oyez, n.d.). The Court also held that states do so in fact have the authority to define marriage and that DOMA goes against legislative and historical context and it undermined the authority of the states. “DOMA is unconstitutional as a deprivation of the equal liberty of persons that is protected by the Fifth Amendment (United States v Windsor, 2... ... middle of paper ... ...ocial Security benefits on their spouse’s earning records and survivor benefits. They will now have the right to file their federal income tax returns jointly. In gift giving and splitting an individual is only allowed to give up fourteen thousand dollars each year without paying a gift tax but now same-sex couples may jointly give up to twenty-thousand dollars without the fear of incurring federal gift taxes. As of now same-sex spouses have the right to become the sole beneficiary. Prior to the ruling of U.S. v Windsor the spouses paid taxes on the value of their partner’s insurance plan. In the time of death, the surviving spouse has the privilege to roll over the deceased spouse’s IRA into their own account. The unused estate tax of a deceased spouse can be given to the surviving spouse. The money can then be used to make gifts through the deceased spouse estate.

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