The history of same sex marriage has been a long and withstanding debate in the United States. The debate has extended passed the idea of same sex marriage as it affects the privileges same sex spouses receive as opposed to hetrosexual spouses. This is seen in the Supreme Court case titled United States v. Windsor, in which Section 3 of the Defense of Marriage Act (DOMA) was declared unconstitutional. This case is influential and significant because it redefined the definition of spouse in the law and it declared that the term spouse cannot refer solely to heterosexual couples. The case examined the constitutionality of DOMA and how it contradicts the equal protection stature under the law.
Edith Windsor and Thea Spyer were a same sex couple who were legally married in 2007 in Ontario, Canada. In 2009, Spyer passed away and left her estate to Windsor, but Windsor was unable to obtain a exemption which allowed for tax deduction for a surviving spouse in property ownership. The IRS declared that this provision did not apply to homosexual couples and Windsor ended up paying over $300,000 in taxes (United States v. Windsor 3). In response to this Windsor filed a lawsuit against the government for a refund in the taxes that she paid and the injustices in the DOMA law. DOMA or the Defense of Marriage Act, was passed in 1996 under the Clinton administration and it recognized marriage as a legal union between a man and a women, so it also outlined for provisions such as social security benefits for surviving spouses, immigration and citizenship, and the filing of joint tax returns. However, this act was exclusionary to same sex couples so they were stripped of these benefits, as seen in the case of Edith Windsor, when her legal spouse passed away. The issue raised a lot of questions such as the status of same sex couples in the United States and the form of discrimination that they faced under the law.
The verdict in a 5-4 decision declared that Section 3 of DOMA is unconstitutional and that it violates the Fifth Amendment. The opinion of the court, that was written dominantly by Justice Anthony Kennedy, wrote “By creating two contradictory marriage regimes within the same State, DOMA forces same-sex couples to live as married for the purpose of state law but unmarried for the purpose of federal law, thus diminishing the stability and predictability of basic personal relations the State has found it proper to acknowledge and protect. By this dynamic DOMA undermines both the public and private significance of state-sanctioned same-sex marriages; for it tells those couples, and all the world, that their otherwise valid marriages are unworthy of federal recognitionent in the Bill of Rights” (United States v. Windsor 17). Kennedy was against section 3 of DOMA as it created discrimination for same sex couples and it did not protect same sex couples under the law, which is opposing the Fifth Amendment which allows for equal protection under the law. DOMA proved to be burdensome to many individuals as it left them lacking of basic rights and benefits that were granted to marriages between a man and a women. DOMA caused discrimination towards a whole group of people and it treats them as inferior to heterosexual citizens. According to the majority opinion, Section 3 was a blatant violation of basic rights granted through the Fifth Amendment and it spread scrutiny and disdain amongst same sex couples.
However this was still opposition to the majority opinion, though it was not sufficient enough to sway the vote in the opposite direction. Justice Scalia who was one of the main Justices against the majority opinion stated, “As far as this Court is concerned, no one should be fooled; it is just a matter of listening and waiting for the other shoe.By formally declaring anyone opposed to same-sex marriage an enemy of human decency, the majority arms well every challenger to a state law restricting marriage to its traditional definition” (United States v. Windsor 24). The argument was that invalidating the DOMA law would influence the decision on same sex marriage in various states and that it calls anyone who is opposed to same sex marriage, an enemy of the human race. He claimed also that the federal government didn’t necessarily have the right to interfere with certain state restrictions and regulations. However, the dissent clearly did not rule out the majority vote, and Section 3 was declared unconstitutional.
I believe that this case is one of many that showcases the government’s power and how law is used as a means of controlling populations. Relating this back to Dean Spade’s Normal Life, I think that this case and the DOMA law are examples of disciplinary power. Spade stated that norms are enforced through laws and policy making strategies which in turn influence thinking and socialization of an individual (Spade 106). We see this in the divide in same sex marriage. The law definitely has an impact as it decides which states legalize same sex marriage, and this does affect how people normalize others and how some individuals are isolated. Section 3 of DOMA, defined spouse as a legal union between a man and a women, and anyone outside of that definition was treated like an outsider. This was seen in the case of Edith Windsor and most likely many other cases that weren’t brought to the supreme level. When laws such as DOMA sets such solid constrictions, other people who don’t necessarily meet that criteria are disadvantaged in terms of the benefits they receive. By declaring Section 3 unconstitutional, the Supreme Court in a way, began the construction of new norms. Now that same sex couples are protected equally under the law, they can be seen as normal citizens and more accepted by society. Now that laws are supporting their rights and more states are legalizing same sex marriage, homosexual individuals are treated better and receiving the rights that they deserve.
*****************************************************************************************************************************
The Supreme Court found that section three of the defense of marriage act because it went against Fifth Amendment’s promise of equal protection for all of American Citizens. Since this section on the act has become unconstitutional many changes occurred with the federal tax law.
Same sex marriage couples as of December 2013 must file their federal taxes as a married couple. When filing taxes, they now have the same benefits (or penalties) as opposite sex married couples have. Same sex married couple are also allowed to gift money, equity and or their estate without any tax penalties. In tax law prior to this the Windsor vs The United States not all same sex marriages were seen as “legitimate”, and therefore these gifts to their spouses where considered taxable income and subject to hefty taxes. So if a same sex couple wanted to put some of their capital under your spouse’s name, under the law the receiving spouse would be considered as receiving income and therefore a taxable event. Opposite sex marriages, when they gift apart of their capital it is just considered a gift.
Prior to the Windsor vs The United States any coverage that was under an employer-provided plan, like accident insurance or health insurance was taxable to the employee. You could only add your same sex spouse on an after-tax plan making it a bit more expensive for you. Now not only can you add you same sex spouse to you pre-taxed health/ accident plans, but same sex married couples can now file amend tax returns and claim refunds on any money they have sent towards any type of employer coverage, where they were denied the benefits that opposite sex couples have.
Employer benefit plans, like IRAs, 401(k)s or annuities were limited for same sex married couples. Before the Windsor vs The United States same sex married couples were not allowed to claim any benefits with the right of survivorship. So if your same sex spouse were to pass away, you were not entitled to any of their capital. Anything left to the living spouse would be considered a gift and therefore it was taxable income. You were also not allowed sign up for any qualified joint retirement account or any joint account with the right of survivorship. Hardships withdrawals are early withdrawals on your retirement plans that you can take due to a misfortune in your life (disease, eviction, etc.). Opposite sex married couples had the right to take hardships withdrawals if their spouses were the ones going through the difficult time. With same sex married couples, even if your spouse was diagnosed with a terminal illness there were tax penalties for withdrawing the money out of your retirement account. Now, as of September 2013, same sex married couples have the same rights to inherit their deceased spousal’s capital and well as sign up of any joint account and file and make a hardship withdrawal based on their spouses status.
Same sex marriages are slowly becoming recognized as “legitimate” marriages. They are slowly starting to get the same benefits as opposite sexed couples, at least when it come to their finances. The problem is not all states are recognizing their marriage as real. So when they file federal taxes they will receive fair same benefits and equal protection, but what about individual state taxes. Although our country is evolving there are still a lot of changes needed to be made so that everyone has equal rights, Windsor vs The United States is a great start to help get them.
https://www.youtube.com/watch?v=t7b6W6OLGJ0 A brief video detailing the case
Works Cited
United States V. Windsor. Supreme. 26 June 2013. Print.
Spade, Dean. Normal Life: Administrative Violence, Critical Trans Politics, and the Limits of Law. Brooklyn, NY: South End, 2011. Print.
https://www.aclu.org/lgbt-rights/windsor-v-united-states-thea-edie-doma~Hibba Mahmud and Diana Sanchez