Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more ➡
Download
Standard view
Full view
of .
Add note
Save to My Library
Sync to mobile
Look up keyword
Like this
0Activity
×
0 of .
Results for:
No results containing your search query
P. 1
1:10-cv-08435 #37

1:10-cv-08435 #37

Ratings: (0)|Views: 98|Likes:
Published by Equality Case Files
Doc #37
Doc #37

More info:

Published by: Equality Case Files on Aug 04, 2011
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See More
See less

05/25/2012

pdf

text

original

 
UNITED STATES DISTRICT COURTSOUTHERN DISTRICT OF NEW YORK EDITH SCHLAIN WINDSOR, in her capacity as Executor of the estate of THEACLARA SPYER,Plaintiff,v.THE UNITED STATES OF AMERICA,Defendant.10 Civ. 8435 (BSJ) (JCF)ECF Case
PLANTIFF’S STATEMENTPURSUANT TOLOCAL RULE 56.1
Pursuant to LocalRule 56.1, Plaintiff Edith Schlain Windsor submits thisstatement of material facts as to which there can be no dispute:
I.Facts Relevant to Plaintiffs ClaimA. The Parties
1.Plaintiff, EdithSchlain Windsor (“Edie”), is a citizen of the United States.She resides in New York County, New York.2.Plaintiff is the sole executor of the estate of her late spouse, Thea ClaraSpyer (“Thea”). Affidavit of EdithSchlain Windsor(“Windsor Aff.”)1.3.Defendant United States of America is a proper defendant in this action.Order and Mem. of June 2, 2011 at 9.4.Defendant-Intervenor Bipartisan Legal Advisory Group of the UnitedStates House of Representatives (“BLAG”) has intervened in this action for the limited purposeofdefending the constitutionalityofthe challenged legislation, Section 3 of the Defense of Marriage Act. Order and Mem. of June 2, 2011 at 10; Def.-Intervenor Mot. to Intervene at 1.
Case 1:10-cv-08435-BSJ -JCF Document 37 Filed 06/24/11 16 Pages
 
2
B.Edie and Thea Were Legally Married
5.Edie met her late spouse Thea in 1963 at a restaurant in New York City,and the two began a committed relationship that spanned five decades. Windsor Aff.¶ 5.6.After an engagement that lasted more than forty years, Edie and Theawere legally married in a ceremony performed in Toronto, Canada, on May 22, 2007.
 Id.
 ¶ 26;
id 
. Ex. A(Marriage License No. E485225 (registered June 25, 2007, Ontario, Canada));
id.
Ex. B(Marriage Certificate No. 2007-05-013109 (issued March 10, 2008, Ontario, Canada)).7.Edie and Thea’smarriage was valid in New York State and provided themwiththe same status, responsibilities, and protections as other married people. Affidavit of Andrew J. Ehrlich¶ 10.8.Edie and Thea spent two years as a married couple before Theasuccumbed to complications from a heart condition on February5, 2009, and died. Windsor Aff. ¶ 28;
id.
Ex.D (Death Certificate of Thea Clara Spyer).9.After Thea’s passing, Edie was hospitalized with stress cardiomyopathy,an ailment commonly known as “broken heart syndrome,”which required the insertion of animplantable cardioverter-defibrillator (ICD), and has resulted in serious, irreversible damage toher heart.
 Id.
 ¶ 29.10.After Thea died, her Last Will and Testament, dated September 7, 2004,was admitted to probate by the Surrogate’s Court of New York County(Index No. 2009-1162),and Edie was appointed as executor of Thea’s estate on April 24, 2009.
 Id.
 ¶ 30;
id.
Ex.E (LastWill and Testament of Thea Clara Spyer);
id.
Ex.F. (Letters Testamentary).
 
311.In accordance withArticle Third of Thea’s Last Will and Testament, heexecutor is directed to distribute her entire estate to the TCS Revocable Trust created byThea.
 Id.
 ¶ 31;
id.
Ex.G(TCS Revocable Trust).12.In accordance with Article III of the trust agreement creating the TCSRevocable Trust, because Edie survived Thea, the trustees were directed to distribute theremaining trust property, after the payment of taxes and administration expenses, to the trusteesofthe ESW Revocable Trust created byEdie. Edie is a trustee and the sole beneficiary of theESW Revocable Trust during her life, and she has the power, exercisable by her alone, to invadethe trust propertyand to revoke the trust agreement in its entirety atany time.
 Id.
 ¶ 32;
id.
Ex.H.(ESW Revocable Trust).
C.Edie and Thea’s Marriage Was Not Recognized Under Federal Law Solelyby Operation of Section 3 of the Defense of Marriage Act
13.Edie and Thea were not considered “married” under federal law because, pursuant to Section 3 of the Defense of Marriage Act(“DOMA”), the federal government refusesto recognize valid marriages of same-sex couples. 1 U.S.C. § 7 (2006).14.Solelybecause of the operation of Section 3 of DOMA, the InternalRevenue Service (“IRS”) determined that the estate of Thea, a decedent whose surviving spouse,Edie, is a person of the same sex as the decedent, was not entitled to the marital deduction under 26 U.S.C. § 2056(a). Windsor Aff. Ex. L (Ltr. from R.A. Mitchell, Internal Revenue Service, toEdithSchlain Windsor(May 26, 2010)).15.Consequently,because Thea’s taxable estate and adjusted taxable giftsexceeded the applicable exclusion amount, a federal estate tax was imposed on Thea’s estate thatwould not otherwise have been imposed if Edie and Thea’s marriage were recognized under federal law.
 Id.

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->