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The Tax Implications of Obama’s Abandonment of the Defense of Marriage Act

DOJ The Department of Justice announced today that the Obama Administration believes that the Defense of Marriage Act in unconstitutional and will stop defending it in court, including in the Windsor v. United States case challenging the constitutionality of limiting the estate tax marital deduction to hererosexual couples. (Hat Tip: Bob Kamman.) From Pat Cain (Santa Clara):

If DOMA were not on the books, Edie Windsor would not have had to pay the IRS $363,000 in taxes. Since the Executive Branch is still enforcing DOMA, that means that the case will have to be litigated to conclusion before Windsor knows whether she is entitled to the refund or not. And even if the Attorney General is not willing to defend DOMA, it seems likely that Congress will step in and defend the law.


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