Glossary: DOMA

In most of my blog posts about same-sex marriage and taxes, I reference “DOMA.” What is DOMA? DOMA stands for the “Defense of Marriage Act.” The pertinent part of DOMA says (my emphasis added): In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus […]

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DOMA Ruled Unconstitutional (Again) in an Estate Tax Case

The slow but steady death march of the Defense of Marriage Act continued Wednesday, as another federal court ruled DOMA unconstitutional. This latest case involved the estate tax. Edie Windsor’s same-sex spouse, Thea Spyer, died in 2009 and left a large estate to Windsor. Because of DOMA, the unlimited spousal exclusion available under estate-tax law […]

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