On November 9, 2010, Windsor v. United States was filed in New York on behalf of a surviving same-sex spouse whose inheritance from her deceased spouse had been subject to federal taxation as if they were unmarried.
On June 6, 2012, Judge Barbara Jones ruled that based on rational basis review, section 3 of DOMA is unconstitutional and ordered the requested tax refund be paid to Windsor. Section 3 is the section defining marriage as a union between a man and a woman.
On October 18, 2012, the Second Circuit Court of Appeals upheld the lower court’s ruling that section 3 of DOMA is unconstitutional.
On December 7, 2012, the Supreme Court agreed to hear the case. Oral arguments are scheduled for March 27, 2013.
While this decision only effects New York law, it is again setting the tone for gay rights across the country.
