2d Circuit: Denial of Estate Tax Marital Deduction to Same-Sex Couple Violates Equal Protection

The Second Circuit yesterday held that the denial of an estate tax marital deduction to the surviving spouse of a lesbian couple under the Defense of Marriage Act violates the equal protection clause. In dissent, Judge Straub argued that if the historical understanding of marriage in the United States is to be changed, "I believe it is for the American people to do so." Windsor v. United States, No. 12-2335 (2d Cir. Oct. 19, 2012).