Q: violation the principles of equal protection incorporated in the Fifth Amendment.What is the constitutional problem here
New York recognizes the marriage of New York residents Ms. X and Ms. Y, who married in Canada. When Ms. Y died, she left her entire estate to Ms. X. Ms. X sought to claim the federal estate tax exemption for surviving spouses, but was barred from doing so by §3 of the federal Defense of Marriage Act (DOMA), which defines “marriage” and “spouse” as excluding same-sex partners. §3 of DOMA provides as follows: “In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word ‘marriage’ means only a legal union between one man and one woman as husband and wife, and the word ‘spouse’ refers only to a person of the opposite sex who is a husband or a wife.” Ms. X paid estate taxes and sought a refund, which the Internal Revenue Service denied. Ms. X brought this refund suit, contending that DOMA violates the principles of equal protection.
A: I believe your question has now been rendered moot.
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