Equal Protection Due Process Same-Sex Marriage

The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the... more +
The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the laws." Essentially, the Equal Protection Clause provides that the government must treat an individual the same way that it treats other individuals in the same circumstances. The 14th Amendment Equal Protection Clause applies only to state governments, but the requirements of the clause apply to the federal government through the Due Process Clause of the 5th Amendment. less -
News & Analysis as of

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law....more

Tax Law Blog: Tax Implications of DOMA Ruling

The Supreme Court’s ruling in the case of Windsor v. United States, holding part of the Defense Of Marriage Act unconstitutional, will have important tax repercussions....more

Unconstitutionality of Defense Of Marriage Act Has Broad Reaching Implications For Tax and Wealth Planning And Tax Compliance Of...

This morning, the Supreme Court issued two historic rulings on the constitutionality of same-sex marriage. The first ruling, in a 5-4 decision, struck down as unconstitutional a key provision of the federal Defense of...more

A Summary of the U.S. Supreme Court Decisions This Week Which Will Affect Employers

Windsor v. United States - Issue: Can the federal government define marriage? Holding: No. Loser: The federal Defense of Marriage Act (DOMA), which was passed in 1996 and signed by President Clinton, was...more

DOMA Ruling Opens Up Estate Planning Options for Same-Sex Married Couples

On June 26 the United States Supreme Court held the Federal Defense of Marriage Act ("DOMA") unconstitutional. The Defense of Marriage Act prevented a marriage between two individuals of the same sex from being recognized for...more

What the DOMA Decision Means for Your Workplace

Unless you are on a news media embargo, you have probably heard the news by now. The United States Supreme Court today issued a watershed ruling regarding the Defense of Marriage Act (DOMA), the law barring the federal...more

DOMA Ruled Unconstitutional on Equal Protection Grounds

The U.S. Supreme Court has ruled in United States v. Windsor that the Defense of Marriage Act (“DOMA”) is unconstitutional. The decision of the Court applies to same-sex couples who are legally married as defined by their...more

Legal Alert: Supreme Court Strikes Portion Of DOMA

On June 26, 2013, the United States Supreme Court issued a pair of opinions favorable to the gay rights movement, ruling that married same-sex couples are entitled to federal benefits and, by declining to decide a case from...more

In Windsor, Supreme Court Finds Federal Defense of Marriage Act Unconstitutional

By a 5-4 vote, the Supreme Court ruled yesterday that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional insofar as it purports to limit the terms "marriage" and "spouse" to opposite-gender couples...more

Defense of Marriage Act: What the U.S. Supreme Court’s Windsor Decision May Mean for Employer-Sponsored Benefit Plans

Now that the U.S. Supreme Court has ruled in U.S. v. Windsor that the federal Defense of Marriage Act (“DOMA”) is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of...more

DOMA goes down - Copyright goes up - U.S. v. Windsor, Supreme Court, No. 12-307, decided June 26, 2013

The Supreme Court today handed down a far reaching decision throwing out an attempt by Congress to deny the benefits conferred by federal law on same sex couples legally married under state law holding that the Defense of...more

Supreme Court Rules DOMA Is Out, Same-Sex Marriages Are Legal

As the 2012 term of the U. S. Supreme Court comes to a close, the Justices left the most politically and emotionally charged decisions for last. On June 26, 2013, the Court handed down its decision striking down the federal...more

U.S. Supreme Court Rules Federal Law Defining “Marriage” Is Unconstitutional

This morning, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that the Defense of Marriage Act (DOMA) is unconstitutional on equal protection grounds. With...more

Copy of SCOTUS Same-Sex Marriage Ruling: DOMA Unconstitutional - Violates Equal Protection & Due Process

Supreme Court ruling that DOMA is unconstitutional as a deprivation of the equal liberty of persons that is protected by the Fifth Amendment. pp. 13–26. ...more

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