London, 5 July 2013
On 26 June 2013, the US Supreme Court (the Court) in United States v Windsor, Executor of the estate of Spyer, et al., by a five to four majority, struck down as unconstitutional section 3 of the Defense of Marriage Act (DOMA), a federal law which defines marriage as excluding same-sex couples. The Court held that this amounted to a breach of the rights of same-sex married couples to equal liberty under the Fifth Amendment to the Constitution. The decision ensures that spouses who have lawfully entered into same-sex marriages are entitled to the same tax and other fiscal benefits as different-sex married couples.