The Federal District Court of New York strikes down the Defense of Marriage Act. Edith Schlain Windsor brought suit when she had to pay federal estate tax on same sex spouse’s estate. A surviving spouse in a straight marriage is not required to pay tax. This is a violation of the US Constitution’s 5th Amendment right of equal protection under the law. Equal protection requires the government to treat all similarly situated persons alike, unless there is a “rational basis” to justify the government’s discrimination. In this case, no rational basis was advanced. It is totally irrational.