In action of surviving spouse of same sex couple who was denied benefit of spousal deduction under federal law, summary judgment in favor of surviving spouse is affirmed, where: 1) spouse has standing although the same sex couple was married in Canada before New York licensed same-sex marriage; 2) the spouse’s suit is not foreclosed by Baker v. Nelson; 3) section 3 of the Defense of Marriage Act (DOMA) is subject to intermediate scrutiny; and 4) Section 3 of the DOMA violates equal protection and is therefore unconstitutional