United States v. Windsor
United States Supreme Court
570 U.S. 744 (2013)
Edith Windsor and Thea Spyer (plaintiff and her late spouse) legally married in Canada, and their marriage was recognized by New York. After Spyer's death, Windsor was denied the federal estate-tax marital exemption under the Defense of Marriage Act (DOMA), which defined marriage and spouse for federal purposes as limited to opposite-sex couples. Windsor paid the resulting tax and sued for a refund, and while the case was pending, the Attorney General announced the Department of Justice would no longer defend DOMA's constitutionality, though it would keep enforcing the law; the House of Representatives authorized a legal advisory group (BLAG) to defend the statute instead. The district court and court of appeals ruled for Windsor, and both the government and BLAG sought Supreme Court review.
Whether a reviewing court has jurisdiction to hear an appeal even when the appealing party is not seeking to reverse an adverse judgment, provided it retains a sufficient stake in the case under Article III, and whether a federal statute defining marriage to exclude same-sex couples for purposes of federal benefits is constitutional.