Windsor v. United States

Edith Windsor (plaintiff) was married to Thea Spyer under New York State law. Spyer died in 2009. At that time, the Defense of Marriage Act (DOMA) prohibited the federal government from recognizing same-sex marriages. Accordingly, the Internal Revenue Service treated the two women as unmarried and required Spyer’s estate to pay approximately $363,000 in federal tax on Windsor’s inheritance. If the two women had been considered married, this tax would have been waived under the estate-tax marital deduction. As the executor of Spyer’s estate, Windsor sued the United States (defendant), alleging that DOMA violated the Equal Protection Clause and was unconstitutional. Initially, the Department of Justice (DOJ) filed an answer on behalf of the United States supporting DOMA’s constitutionality. However, the DOJ later notified the district court that the DOJ would not continue to defend DOMA’s constitutionality. The DOJ also notified the speaker of the House of Representatives of the DOJ’s position. Soon after, the House’s Bipartisan Legal Advisory Group (BLAG) filed a motion to intervene to defend DOMA’s constitutionality. The DOJ did not oppose BLAG’s appearing in the case. However, the DOJ argued that BLAG should be limited to making substantive arguments in favor of DOMA’s constitutionality and that the DOJ alone should have authority to file procedural motions. BLAG opposed the limited role and sought to intervene as a full party. The district court considered the intervention request.