This is a link to today’s decision in Windsor v. United States, in which the U.S. Court of Appeals for the Second Circuit concluded that the Defense of Marriage Act (D.O.M.A., 1 U.S.C. § 7 ) is unconstitutional. The plaintiff, Edith Windsor, who was married in Canada and resided in New York at the time of her spouse’s death had been denied a spousal deduction for estate taxes.