• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Unsworth LaPlante, PLLC

Vermont Estate Planning Attorneys

Vermont: (802) 879-7133

Attend A Free Workshop
  • Home
  • Our Firm
    • About Our Firm
    • Meet Our Team
    • What to Expect When Working with Us
  • Services
    • Estate Planning
    • Incapacity Planning
    • IRA & Retirement Planning
    • Legacy Planning
    • LGBTQ Estate Planning
    • Medicaid Planning & Elder Law
    • Pet Planning
    • Special Needs Planning
    • Trust Administration
    • Young Families Planning
  • Resources
    • Articles
    • Elder Law Reports
    • Elder Law Resources
      • Burlington
      • Montpelier
      • Rutland
      • St. Johnsbury
      • White River Junction
    • Estate And Gift Tax Figures
    • Free Estate Planning Worksheet
    • Frequently Asked Questions
      • Elder Law FAQs
        • In-Home Elder Care
        • Medicaid
        • Planning for Long-Term Care
      • Estate Planning
        • Business Succession Planning
        • Estate and Gift Tax
        • Estate Planning for Blended Families
        • Estate Planning for Parents
        • FAQs for Families Without an Estate Plan
        • LGBTQ Estate Planning
        • Taxes on Inheritances in Vermont
      • Incapacity Planning
      • IRA & Retirement Planning
      • Gift, Estate, and Inheritance Taxes
      • Legacy Wealth Planning
      • Philanthropy and Estate Planning
      • Pet Planning
      • Revocable Living Trust
      • Special Needs Planning
      • Trust Administration
      • Trusts
      • Wills
    • Is Your Estate Plan Outdated?
    • Medicaid Resources
      • Medicaid Analysis Worksheet
      • Medicaid Guide
      • Vermont Medicaid
    • Newsletters
    • Presentations
    • Reports
      • Advanced Estate Planning
      • Basic Estate Planning
      • Estate Planning for Niches
    • SECURE Act
    • Top Estate Planning Techniques
  • Webinars/Seminars
  • Reviews
    • Our Reviews
    • Review Us
  • BLOG
  • Contact
Home » Law in the U.S. can be Participatory

Law in the U.S. can be Participatory

November 7, 2017 by Stephen Hartnett

Blog Author: Stephen C. Hartnett, J.D., LL.M. (Tax), Director of Education,
American Academy of Estate Planning Attorneys, Inc.

In some countries, like a dictatorship or a true monarchy (not a constitutional monarchy such as the United Kingdom), people do not really participate in making the law. The law is handed down by fiat. In the United States, our laws are enacted by our elected representatives. Sometimes, those laws may be viewed as violating the fundamental rights guaranteed to all of us by our Constitution. That’s when the judiciary may be asked to step in to make an impartial determination as to whether the law violates the fundamental rights embodied by our Constitution. In our system, anyone who is truly harmed by a law may challenge its constitutionality. They can do this by challenging the application of the law in court. Here’s a quick story of how one person participated in changing the law in the United States.

Edith Windsor married her longtime partner, Dr. Thea Spyer, in 2007. Later, when Dr. Spyer died in 2009, the estate filed a federal estate tax return, claiming a marital deduction for the assets going to Ms. Windsor, her spouse under New York law. The IRS denied the deduction based on the Defense of Marriage Act (DOMA), which prohibited the federal government from recognizing same-sex marriages, even those recognized by a state. The IRS disallowed the marital deduction for assets going to Windsor and claimed, as a result, the estate owed more than $363,000 in federal estate taxes. The estate paid the amount owed and sued for a refund in federal district court, challenging the IRS’ denial of the marital deduction. (Often taxpayers pay a disputed tax and then file suit in federal district court rather than not paying and challenging the amount due in the U.S. Tax Court, which is often viewed as a less favorable venue.) She won at the federal district court. The case was appealed to the U.S. Court of Appeals, which affirmed the decision of the district court. Finally, the case ended up at the U.S. Supreme Court, which affirmed the decision of the lower courts.

The U.S. Supreme Court held DOMA was unconstitutional insofar as it denied a benefit (a deduction) to same-sex married couples while granting the same benefit to similarly situated heterosexual couples. Based on the decision in U.S. v. Windsor, same-sex married couples gained equality of treatment under the law by the federal government. The Court did not determine whether same-sex couples had a constitutional right to marry, though they would reach that determination two years later in another case, Obergefell v. Hodges, which built on the Windsor decision.

Ms. Windsor, who demonstrated how an individual in our country can participate in making and shaping the law, died recently. Here is a link to an article in the New York Times about her life and death.

  • Author
  • Recent Posts
Stephen Hartnett
Stephen Hartnett
Stephen is a member of the American Academy of Estate Planning Attorneys (AAEPA), a national organization serving the needs of legal professionals concentrating on estate planning. He was on the national Board of Governors for the AAEPA and is the only AAEPA member in Vermont.

His mission is to provide quality estate planning services, including assistance with Living Trusts, Wills, Medicaid Planning, Probate, Trust Administration, Powers of Attorney, Special Needs Planning, and Family Limited Partnerships.
Stephen Hartnett
Latest posts by Stephen Hartnett (see all)
  • How Do I Trust Thee…Part III - July 28, 2022
  • How Do I Trust Thee…Part II - July 21, 2022
  • How Do I Trust Thee…Part I - July 19, 2022

Filed Under: Legal Education Tagged With: Estate Planning

Other Articles You May Find Useful

Planning for the “Silver Tsunami”
Discharge of Indebtedness Income and Student Loan Forgiveness
More than Just Salad Dressing: The Ongoing Saga of Newman’s Own Foundation
The Intersection of Asset Protection Planning and Estate Planning – Part II
Lessons from Patagonia
The Intersection of Asset Protection Planning and Estate Planning – Part I

Primary Sidebar

Elder Law and Medicaid Planning Attorneys

Unsworth LaPlante, PLC

DOWNLOAD OUR FREE ESTATE PLANNING WORKSHEET

There's a lot that goes into setting up a comprehensive estate plan, but with our FREE worksheet, you'll be one step closer to getting yourself and your family on the path to a secure and happy future.

  • This field is for validation purposes and should be left unchanged.

Follow Us

  • Facebook
  • Instagram
  • LinkedIn
  • Twitter
  • YouTube

Blog Subscription

Sign up to Unsworth LaPlante's estate planning blog to receive all the latest news and updates.

  • This field is for validation purposes and should be left unchanged.

Essex Junction, VT

26 Railroad Ave
Essex Junction, VT 05452
United States (US)
Phone: (802) 879-7133
Fax: (802) 879-0408

Map

unsworth_sidbr_map

Office Hours

Monday8:00 AM - 4:00 PM
Tuesday8:00 AM - 4:00 PM
Wednesday8:00 AM - 4:00 PM
Thursday8:00 AM - 4:00 PM

Footer

footer-logo
  • Facebook
  • Instagram
  • LinkedIn
  • Twitter
  • YouTube

The information on this Vermont Attorneys & Lawyers / Law Firm website is for general information purposes only. Nothing on this or associated pages, documents, comments, answers, emails, or other communications should be taken as legal advice for any individual case or situation. This information on this website is not intended to create, and receipt or viewing of this information does not constitute, an attorney-client relationship.

American Academy of Estate Planning Attorneys, Inc. Privacy Policy | Contact Us | Disclaimer | Site Map | Powered by American Academy of Estate Planning Attorneys

© 2023 American Academy of Estate Planning Attorneys, Inc.