This section contains the nature of the case and procedural background.

P sued D seeking a tax refund because DOMA singled out legally married same-sex couples for 'differential treatment compared to other similarly situated couples without justification.' P was the executor of the estate of her deceased same sex spouse. The couple was married in Canada and resided in New York. P was denied the tax benefit of spousal deduction for federal estate taxes. The court held that DOMA was a violation of due process guarantees of the Fifth Amendment. The United States (D) appealed.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.