t, state estate taxes and "portability." We first note, however, the Supreme Court's June 26th decision in United States v. Windsor, which held that the Defense of Marriage Act is unconstitutional in not recognizing same- sex marriages. Thus, the remarks addressed here about married couples and the marital deduction assume t

sex marriage, his administration was taking actions that led to Friday's ruling. In 2011, the Justice Department announced it would no longer defend the Defense of Marriage Act; in June 2013, the Court struck DOMA -- a decision that set things in motion for Friday's ruling. Obama on marriage ruling: "America should be very