BY LORI SHROUT
From http://www.accountingtoday.com/news/Sam ... 804-1.html
A recent federal appeals court decision has same-sex couples taking note. In Windsor v United States, the court allowed an estate tax marital deduction to the surviving spouse of a same-sex couple, striking down the Defense of Marriage Act definition of marriage as unconstitutional.
With this in mind, these couples should consider filing a “Protective Claim for Refund.”
Background on the case can be found at http://www.scotusblog.com/case-files/ca ... ed-states/