• Second Circuit strikes down DOMA as unconstitutional—In Windsor v. United States, 110 A.F.T.R.2d 2012-xxxx (Oct. 18, 2012), the U.S. Court of Appeals for the Second Circuit held for the taxpayer and affirmed the district court’s holding that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional. Edie Windsor and her spouse, Thea, were residents of New York. They registered as domestic partners in New York and, after Thea’s health ...

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