Nature of the Case
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Facts
Two women then resident in New York were married in a lawful ceremony in Ontario, Canada, in 2007. Edith Windsor and Thea Spyer returned to their home in New York City. When Spyer died in 2009, she left her entire estate to Windsor (P). P sought to claim the estate tax exemption for surviving spouses. She was barred from doing so the Defense of Marriage Act, which excludes a same-sex partner from the definition of 'spouse' as that term is used in federal statutes. P paid the taxes but filed suit to challenge the constitutionality of this provision. The United States District Court and the Court of Appeals ruled that this portion of the statute is unconstitutional and ordered the United States to pay P a refund. The Supreme Court granted review.
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