1

(Slip Opinion)

OCTOBER TERM, 2012 Syllabus

NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See

United States

v.

Detroit Timber & Lumber C o.,

200 U. S. 321, 337.

SUPREME COURT OF THE UNITED STATES

Syllabus

UNITED STATES

v

. WINDSOR,

EXECUTOR OF THE

ESTATE OF SPYER,

ET AL

.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT No. 12–307. Argued March 27 , 2013—De cided June 26 , 2013 The State of New York recognizes the marriage of New York residents Edith Windsor and Thea Spyer, who wed in Ontario, Canada, in 2007. When Spyer died in 2009 , she left her entire estate to Win dsor. Windsor sought to claim the federal estate tax exemption for surviv- ing spouses, but was barred from doing so by §3 of the federal De- fense of Marriage Act (DOMA), which amended the Dictionary Act—a law providing rules of construction for over 1,000 federal laws and the whole realm of federal regulations—to define “marriage” and “spouse” as exclu ding same-sex p artners. Windsor paid $ 363,053 in estate taxes and sought a refund, which the Internal Revenue Service denied. Windsor broug ht this refund suit, contend ing that DOMA vi- olates the principles of equal protection incorporated in the Fifth Amendmen t. While the suit was pending, the Atto rney General noti- fied the Speaker of the House of Representatives that the Depart- ment of Justice would no lo nger defend § 3’s constitutionality . In re- sponse, the Bipartisan Legal Advisory Group (BLAG) of the House of Representatives voted to intervene in the litigation to defend §3’s constitutionality . The Dist rict Court permitted the interve ntion. On the merits, the court ruled against the United States, finding §3 un- constitutional and ordering the Treasury to refund Windsor’s tax with intere st. The Se cond Circ uit affirmed . The Unit ed States has not complied with the judgment.

Held