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Home / Probate and trust law / Edith Windsor paid $363,053 in estate tax because the United States did not recognise her…
Case file s1428 · Probate and trust law · 2009
2009
Edith Windsor: Edie Windsor DC Pride 2017
Edith Windsor. Rex Block. CC0, Wikimedia Commons.
Died
February 2009 (Thea Spyer)
Place
New York City, New York, USA
Field
psychology (Spyer)
Legal tradition
US federal estate tax; Defense of Marriage Act 1996, section 3 · Common law
Historical event
United States v. Windsor, 26 June 2013
Religion
Edith Windsor: Jewish (recorded as 20th-century American Jews, 21st-century American Jews, Lesbian Jews on Wikipedia)

Edith Windsor paid $363,053 in estate tax because the United States did not recognise her marriage to Thea Spyer, and the Supreme Court struck the law down

Edith Windsor met Thea Spyer, a psychologist, in New York in 1963. In 1967 Spyer proposed with a diamond pin instead of a ring, so that no one would ask questions the couple could not answer. Spyer was diagnosed with multiple sclerosis, and Windsor cared for her. After a poor prognosis they married in Toronto, Canada, in 2007, and New York recognised the marriage. Spyer died in February 2009 and left her entire estate to Windsor. A surviving husband would have paid no federal estate tax on that estate. Because section 3 of the Defense of Marriage Act defined marriage for federal purposes as between a man and a woman, Windsor paid $363,053. She sued for a refund. Windsor said that if Thea had been Theo she would not have had to pay. On 26 June 2013 the Supreme Court held section 3 unconstitutional as a deprivation of liberty under the Fifth Amendment. Justice Kennedy wrote for the majority, and four justices dissented. Windsor married Judith Kasen in 2016 and died in Manhattan on 12 September 2017, aged 88.

What the law took from it

Until 2013 a same-sex spouse lost the federal marital deduction, so an estate left to a wife was taxed as if left to a stranger.

Cite as: celebrity.estate, “Edith Windsor paid $363,053 in estate tax because the United States did not recognise her marriage to Thea Spyer, and the Supreme Court struck the law down,” story s1428, https://www.celebrity.estate/edith-windsor-2009, updated 30 October 2026.

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