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On April 18, 2011, Paul Clement, representing the Bipartisan Legal Advisory Group (BLAG), intervened to defend the law. Jones ruled that Section 3 of DOMA was unconstitutional under the due process guarantees of the Fifth Amendment affirmed the district court's judgment on October 18, 2012. After Spyer's death in 2009, Windsor was required to pay 3,053 in federal estate taxes on her inheritance of her wife's estate.

Had federal law recognized the validity of their marriage, Windsor would have qualified for an unlimited spousal deduction and paid no federal estate taxes.

In May 2008, New York Governor David Paterson had ordered state agencies to recognize same-sex marriages performed in other jurisdictions.

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It also avoids refund administration should your child elect another sport prior to team selection.

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