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12-2335-cv(L)Windsor v. United States
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UNITED STATES COURT OF APPEALS
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FOR THE SECOND CIRCUIT
45August Term, 2012678(Argued: September 27, 2012 Decided: October 18, 2012)910Docket No.12-2335-cv(L); 12-2435(Con)1112- - - - - - - - - - - - - - - - - - - -x1314EDITH SCHLAIN WINDSOR, IN HER OFFICIAL CAPACITY AS EXECUTOR15OF THE ESTATE OF THEA CLARA SPYER,1617Plaintiff-Appellee,1819- v.-2021UNITED STATES OF AMERICA,2223Defendant-Appellant,2425and2627BIPARTISAN LEGAL ADVISORY GROUP OF THE UNITED STATES HOUSE28OF REPRESENTATIVES,2930Intervenor-Defendant-Appellant.3132- - - - - - - - - - - - - - - - - - - -x3334Before:JACOBS, Chief Judge, STRAUB and DRONEY,35Circuit Judges.3637Intervenor Bipartisan Legal Advisory Group of the38United States House of Representatives appeals from an order39of the United States District Court for the Southern40District of New York granting summary judgment in favor of41
 
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the surviving spouse of a same-sex couple who was denied the1benefit of the spousal deduction under federal tax law. The2United States, the defendant, is a nominal appellant. For3the following reasons, we conclude that Section 3 of the4Defense of Marriage Act violates equal protection and is5therefore unconstitutional.6Judge STRAUB dissents in part and concurs in part in a7separate opinion.8STUART F. DELERY, Acting9Assistant Attorney General,10United States Department of11Justice, Washington, DC (Michael12Jay Singer, August E. Flentje,13on the brief), for Defendant-14Appellant.1516PAUL D. CLEMENT, Bancroft PLLC,17Washington, DC (H. Christopher18Bartolomucci, Conor B. Dugan,19and Nicholas J. Nelson, on the20brief; Kerry W. Kircher, William21Pittard, Christine Davenport,22Todd B. Tatelman, Mary Beth23Walker, Office of General24Counsel, United States House of25Representatives, Washington, DC,26of counsel), for Intervenor-27Defendant-Appellant.2829ROBERTA A. KAPLAN, Paul, Weiss,30Rifkind, Wharton & Garrison LLP,31New York, NY (Andrew J. Ehrlich,32Jaren Janghorbani, Paul, Weiss,33Rifkind, Wharton & Garrison LLP,34New York, NY, James D. Esseks35and Rose A. Saxe, American Civil36
 
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Liberties Union, New York, NY,1and Melissa Goodman, Arthur2Eisenberg, and Mariko Hirose,3New York Civil Liberties Union4Foundation, New York, NY, on the5brief), for Appellee.67Vincent P. McCarthy, Litchfield,8CT, for amicus curiae American9College of Pediatricians in10support of Intervenor-Defendant-11Appellant.1213Joseph A. Campbell, Alliance14Defending Freedom, Scottsdale,15AZ, for amicus curiae Frederick16Douglas Foundation in support of17Intervenor-Defendant-Appellant.1819Cecilia Noland-Heil, American20Center for Law & Justice,21Virginia Beach, VA (Erik22Zimmerman, Jay Alan Sekulow and23Stuart J. Roth, American Center24for Law & Justice, Virginia25Beach, VA and Washington, DC, on26the brief), for amici curiae27Former Attorneys General Edwin28Meese III and John Ashcroft in29support of Intervenor-Defendant-30Appellant.3132Gregory F. Zoeller, Attorney33General, State of Indiana,34Indianapolis, IN (Thomas M.35Fisher, Solicitor General, Ellen36H. Meilaender, Deputy Attorney37General, on the brief), for38amici curiae States of Indiana,39Alabama, Alaska, Arizona,40Colorado, Georgia, Idaho,41Kansas, Michigan, Nebraska,42Oklahoma, South Carolina, South43Dakota and Virginia in support44
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