Earlier this year, I discussed the Windsor case wherein a federal district court struck down Section 3 of the Defense of Marriage Act (DOMA), and allowed a marital deduction in the estate of a deceased same-sex spouse for assets passing to the surviving spouse. You can read that discussion here.
The Second Circuit Court of Appeal has upheld that decision, albeit on a stricter constitutional test than the rational basis test which was applied by the district court. Here, the appellate court applied an intermediate heightened level of scrutiny which is inbetween the rational basis test and strict scrutiny, and found that the DOMA provision did not meet that level of scrutiny.
Windsor, 110 AFTR 2d Para 2012-5378
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