Tax Law Update December 2012

Tax Law Update December 2012

 

• 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.

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