Spyer passed away in February 2009, which left Windsor as her widow and as the sole owner of the estate. Their marriage was recognized by New York state law but, upon Spyer’s death, Windsor was denied a spousal deduction (This gave a deduction for property passes from the decedent to the surviving spouse) for her federal estate taxes under federal law. Under DOMA’s Section 3 states that for the purposes of federal law the words “marriage” and “spouse” refer only to legal unions between one man and one woman. Because of this definition, when Spyer left her estate to Windsor, the federal government imposed $363,053 in taxes on Spyer’s estate. If the U.S government recognized their marriage, the estate would have qualified for the spousal exemption and Windsor would not have had to pay any taxes. Windsor started this lawsuit seeking a full refund of the federal estate tax. Also, Windsor proclaimed that DOMA’s Section 3 is unconstitutional under the equal protection clause of the Fifth Amendment. The issue here is whether the Defense of Marriage Act violates the right to equal protection of same-sex couples who are legally married under …show more content…
The United States points out gay and lesbian people have been subject to a history of discrimination, including a history of criminal prosecutions for the private and consensual sexual conduct, and other discrimination in employment, immigration, hate crimes, etc. Windsor says that much of this discrimination came from the government itself. Sexual orientation is not related to people being able to perform or contribute to society, so the government cannot take sexual orientation into account for classification purposes. BLAG argues that the Court should apply the lowest level of scrutiny, rational basis review, because the lesbian, gay, bisexual, and transgender community is not a protected class. Sexual orientation is a characteristic that distinguishes gay and lesbian people as a small minority group. The United States contends the distinguishing characteristic need not be immutable or obvious if the characteristic is a distinguishing characteristic. The United States and Windsor point to scientific consensus that sexual orientation is not a voluntary choice for the vast majority of