The Internal Revenue Service found that the exemption did not apply to same-sex marriages, denied Windsor's claim, and compelled her to pay $363,053 in estate taxes.
美國國家稅務局認為該免稅不適用於同性婚姻，而否認了溫莎的要求，並迫使她不得不支付36萬3053美元的房地產稅金。