We had earlier highlighted the Second Circuit opinion holding federal DOMA invalid and allowing the marital deduction against the federal estate tax for a same-sex widow, in
Windsor, 110 AFTR 2d 2012-6370 (2012 CA2). The U.S. Supreme Court has now agreed to review this case, so we should know in 2013 whether same-sex couples who are legally married under state law are entitled to the same federal tax benefits as heterosexual married couples. Stay tuned!