The case is filed by Plaintiff Edith Windsor who shared forty-four years with Thea Clara Spyer, her late partner, Thea Clara Spyer. Windsor filed the court case in opposition to the federal government on 9th November, 2010 for rejecting to recognize or accept their marriage. Spyer and Windsor got married in the year 2007 in Canada (Denniston, 2013). The couple was considered wedded by New York which was their home state. However, Spyer passed away in 2009. The inequitable policies of DOMA did not let Windsor claim the marital deduction estate tax that is on hand when the surviving partner belongs to the opposed sex (Beers, 2012).
The court case in quest to make DOMA affirmed unconstitutional and to get hold of a repayment of the federal tax of estate that Plaintiff Edith Windsor was obligated to pay after the death of her spouse. The court proceeding was entered with the help and support of the NYCLU, ACLU and the corporation of Law of Rifkind, Weiss, Paul, Wharton & Garrison.
As a matter of fact, Windsor was the one and only beneficiary of the property of Spyer. Since they were wedded, the estate belonging to Spyer would normally have approved to her partner devoid of any tax. However for the reason that DOMA rejected to acknowledge otherwise legitimate marriages of couples having same gender, Spyer's property or assets had to shell out $363,053 in the taxes of the federal estate (Cole, 2013). Previously this year, Plaintiff Edith Windsor applied for a complete reimbursement from the government. However, that claim was rejected by then IRS, citing DOMA. The court case falls out that DOMA breached the equal defense assurance of the United States Constitution since it only acknowledges the marriages only ...