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United States V. Windsor
''United States v. Windsor'', 570 U.S. 744 (2013), is a landmark United States Supreme Court civil rights case concerning same-sex marriage. The Court held that Section 3 of the Defense of Marriage Act (DOMA), which denied federal recognition of same-sex marriages, was a violation of the Due Process Clause of the Fifth Amendment. Edith Windsor and Thea Spyer, a same-sex couple residing in New York, had their marriage recognized by the state of New York in 2008; Spyer died in 2009, leaving her entire estate to Windsor. Windsor sought to claim the federal estate tax exemption for surviving spouses, but was barred from doing so by Section 3 of DOMA. Seeking a refund, Windsor sued the federal government in the U.S. District Court for the Southern District of New York. As the Department of Justice declined to defend the constitutionality of Section 3 of DOMA, the Bipartisan Legal Advisory Group (BLAG) intervened to defend the law. District Judge Barbara S. Jones ruled that Secti ...
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Edith Windsor
Edith "Edie" Windsor (née Schlain; June 20, 1929 – September 12, 2017) was an American LGBT rights activist and a technology manager at IBM. She was the lead plaintiff in the 2013 Supreme Court of the United States case ''United States v. Windsor'', which overturned Section 3 of the Defense of Marriage Act The Defense of Marriage Act (DOMA) was a United States federal law passed by the 104th United States Congress and signed into law by President Bill Clinton. It banned federal recognition of same-sex marriage by limiting the definition of marr ... and was considered a landmark legal victory for the same-sex marriage movement in the United States. The Obama administration and federal agencies extended rights, privileges and benefits to married same-sex couples because of the decision. Early life and education Windsor was born in Philadelphia, Pennsylvania, to James and Celia Schlain, a Russian Jewish immigrant family of modest means. She was the youngest of three ...
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List Of Landmark Court Decisions In The United States
Landmark court decisions in the United States change the interpretation of existing law. Such a decision may settle the law in more than one way: * establishing a significant new legal principle or concept; * overturning prior precedent based on its negative effects or flaws in its reasoning; * distinguishing a new principle that refines a prior principle, thus departing from prior practice without violating the rule of '' stare decisis''; * establishing a test or a measurable standard that can be applied by courts in future decisions. In the United States, landmark court decisions come most frequently from the Supreme Court. United States courts of appeals may also make such decisions, particularly if the Supreme Court chooses not to review the case or if it adopts the holding of the lower court, such as in '' Smith v. Collin''. Although many cases from state supreme courts are significant in developing the law of that state, only a few are so revolutionary that they announce s ...
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Anthony Kennedy
Anthony McLeod Kennedy (born July 23, 1936) is an American lawyer and jurist who served as an associate justice of the Supreme Court of the United States from 1988 until his retirement in 2018. He was nominated to the court in 1987 by President Ronald Reagan, and sworn in on February 18, 1988. After the retirement of Sandra Day O'Connor in 2006, he was the swing vote on many of the Roberts Court's 5–4 decisions. Born in Sacramento, California, Kennedy took over his father's legal practice in Sacramento after graduating from Harvard Law School. In 1975, President Gerald Ford appointed Kennedy to the United States Court of Appeals for the Ninth Circuit. In November 1987, after two failed attempts at nominating a successor to Associate Justice Lewis F. Powell Jr., President Reagan nominated Kennedy to the Supreme Court. Kennedy won unanimous confirmation from the United States Senate in February 1988. Following the death of Antonin Scalia in February 2016, Kennedy becam ...
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United States Court Of Appeals For The Second Circuit
The United States Court of Appeals for the Second Circuit (in case citations, 2d Cir.) is one of the thirteen United States Courts of Appeals. Its territory comprises the states of Connecticut, New York and Vermont. The court has appellate jurisdiction over the district courts in the following districts: * District of Connecticut * Eastern District of New York * Northern District of New York * Southern District of New York * Western District of New York * District of Vermont The Second Circuit has its clerk's office and hears oral arguments at the Thurgood Marshall United States Courthouse at 40 Foley Square in Lower Manhattan. Due to renovations at that building, from 2006 until early 2013, the court temporarily relocated to the Daniel Patrick Moynihan United States Courthouse across Pearl Street from Foley Square; certain court offices temporarily relocated to the Woolworth Building at 233 Broadway. Because the Second Circuit includes New York City, it has long been one ...
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Barbara S
Barbara may refer to: People * Barbara (given name) * Barbara (painter) (1915–2002), pseudonym of Olga Biglieri, Italian futurist painter * Barbara (singer) (1930–1997), French singer * Barbara Popović (born 2000), also known mononymously as Barbara, Macedonian singer * Bárbara (footballer) (born 1988), Brazilian footballer Film and television * ''Barbara'' (1961 film), a West German film * ''Bárbara'' (film), a 1980 Argentine film * ''Barbara'' (1997 film), a Danish film directed by Nils Malmros, based on Jacobsen's novel * ''Barbara'' (2012 film), a German film * ''Barbara'' (2017 film), a French film * ''Barbara'' (TV series), a British sitcom Places * Barbara (Paris Métro), a metro station in Montrouge and Bagneux, France * Barbaria (region), or al-Barbara, an ancient region in Northeast Africa * Barbara, Arkansas, U.S. * Barbara, Gaza, a former Palestinian village near Gaza * Barbara, Marche, a town in Italy * Berbara, or al-Barbara, Lebanon * Berbara, Akkar D ...
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Bipartisan Legal Advisory Group
The Bipartisan Legal Advisory Group (BLAG) has been a standing body of the U.S. House of Representatives since 1993 that directs the activities of the . BLAG can direct the General Counsel to participate in litigation or file an ''amicus curiae'' brief in cases involving the interests of the House or BLAG can call for legislation or a House resolution authorizing the General Counsel to represent the House itself. BLAG comprises five members of House leadership: * The Speaker * Majority leader * Minority leader * Majority whip * Minority whip The House Office of General Counsel evolved from a low-level position that handled routine contracts. In the mid-1970s Speaker Tip O'Neil authorized it to handle constitutional questions, though it remained under the supervision of the House Clerk. The House authorized the Speaker to intervene in '' Chadha v. INS'', and after that lawsuit's resolution in 1983 the five members of the House leadership, without authorization from the House, est ...
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United States Department Of Justice
The United States Department of Justice (DOJ), also known as the Justice Department, is a federal executive department of the United States government tasked with the enforcement of federal law and administration of justice in the United States. It is equivalent to the justice or interior ministries of other countries. The department is headed by the U.S. attorney general, who reports directly to the president of the United States and is a member of the president's Cabinet. The current attorney general is Merrick Garland, who was sworn in on March 11, 2021. The modern incarnation of the Justice Department was formed in 1870 during the Ulysses S. Grant presidency. The department comprises federal law enforcement agencies, including the Federal Bureau of Investigation, the U.S. Marshals Service, the Bureau of Alcohol, Tobacco, Firearms and Explosives, the Drug Enforcement Administration, and the Federal Bureau of Prisons. It also has eight major divisions of lawyers who rep ...
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Widow
A widow (female) or widower (male) is a person whose spouse has Death, died. Terminology The state of having lost one's spouse to death is termed ''widowhood''. An archaic term for a widow is "relict," literally "someone left over". This word can sometimes be found on older gravestones. The word "widow" comes from an Indo-European languages, Indo-European root meaning "widow" and has cognates across Indo-European languages. The male form, "widower", is first attested in the 14th century, by the 19th century supplanting "widow" with reference to men. The term ''widowhood'' can be used for either sex, at least according to some dictionaries, but the word ''widowerhood'' is also listed in some dictionaries. Occasionally, the word ''viduity'' is used. The adjective for either sex is ''widowed''. These terms are not applied to a Divorce, divorcé(e) following the death of an ex-spouse. Effects on health The phenomenon that refers to the increased mortality rate after the death ...
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Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling ...
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Inheritance Tax
An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries. For political, statutory and other reasons, the term death tax is sometimes used to refer to estate tax in the United States. Varieties of inheritance and estate taxes * Belgium, droits de succession or erfbelasting (Inheritance tax). Collected at t ...
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Estate (law)
An estate, in common law, is the net worth of a person at any point in time, alive or dead. It is the sum of a person's assets – legal rights, interests and entitlements to property of any kind – less all liabilities at that time. The issue is of special legal significance on a question of bankruptcy and death of the person. (See inheritance.) Depending on the particular context, the term is also used in reference to an estate in land or of a particular kind of property (such as real estate or personal estate). The term is also used to refer to the sum of a person's assets only. The equivalent in civil law legal systems is patrimony. Bankruptcy Under United States bankruptcy law, a person's estate consists of all assets or property of any kind available for distribution to creditors. However, some assets are recognized as exempt to allow a person significant resources to restart his or her financial life. In the United States, asset exemptions depend on various ...
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New York (state)
New York, officially the State of New York, is a state in the Northeastern United States. It is often called New York State to distinguish it from its largest city, New York City. With a total area of , New York is the 27th-largest U.S. state by area. With 20.2 million people, it is the fourth-most-populous state in the United States as of 2021, with approximately 44% living in New York City, including 25% of the state's population within Brooklyn and Queens, and another 15% on the remainder of Long Island, the most populous island in the United States. The state is bordered by New Jersey and Pennsylvania to the south, and Connecticut, Massachusetts, and Vermont to the east; it has a maritime border with Rhode Island, east of Long Island, as well as an international border with the Canadian provinces of Quebec to the north and Ontario to the northwest. New York City (NYC) is the most populous city in the United States, and around two-thirds of the state's popul ...
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