Two women, Edith Windsor and Thea Spyer, were married in Ontario Canada in 2007, and the State of New York had recognized their marriage. Spyer died in 2009, leaving her estate to Windsor. Windsor attempted to claim the federal estate tax exemption, but was prevented from doing so under the Defense of Marriage Act. Windsor paid the estate taxes but requested a refund from the IRS, which was denied. Windsor brought a refund suit to the District Court, claiming that DOMA violated the Fifth Amendment equal protection rights. An appeal was filed and the District Court’s decision was affirmed by the Court of Appeals of the Second Circuit. Although the US government did not seek to defend the constitutionality of DOMA, but they refused to refund