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3.42 MB
Extraction Summary
4
People
5
Organizations
4
Locations
6
Events
4
Relationships
4
Quotes
Document Information
Type:
Legal analysis / tax briefing
File Size:
3.42 MB
Summary
This document provides detailed analysis of the Supreme Court's 2013 rulings in United States v. Windsor and Hollingsworth v. Perry regarding same-sex marriage and the Defense of Marriage Act (DOMA). It explains the tax implications of striking down DOMA, specifically concerning the federal estate tax marital deduction, and summarizes Justice Kennedy's majority opinion that DOMA was unconstitutional because it violated equal protection and due process principles.
People (4)
| Name | Role | Context |
|---|---|---|
| Justice Kennedy | ||
| Windsor | ||
| Hollingsworth | ||
| Perry |
Organizations (5)
| Name | Type | Context |
|---|---|---|
| Supreme Court | ||
| IRS | ||
| Second Circuit Court of Appeals | ||
| House Democrats | ||
| CCH Incorporated |
Timeline (6 events)
Supreme Court announcement Dec 2012
Oral arguments March 2013
Windsor ruling June 2013
Hollingsworth v. Perry ruling June 2013
Same-sex marriage in Canada 2007
Spouse death 2009
Locations (4)
| Location | Context |
|---|---|
Relationships (4)
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Key Quotes (4)
"The decision opens the door for same-sex couples to enjoy many tax-related benefits previously available only to opposite-sex couples."Source
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Quote #1
"DOMA’s principal purpose was to impose inequality"Source
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Quote #2
"confined to those lawful marriages"Source
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Quote #3
"I’m speaking as a president and not as a lawyer."Source
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Quote #4
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