One of the 2 cases went before the Supreme court invovled a Lesbian from NYC.
Her “friend” of about 40 years had died and because they were not legally married she owed a Tax Bill of $376,000 (Or somehting close to that)
She sued that if they were legally married federally she would not owe the money (They were married in Canada and NY at the time recognized marriaged performed elsewher) Since Spouces can inheit money tax free