Gordon Hall and Thomas Settles, a same-sex couple, were legally married in Lenox, MA in June 2012. However, they are residents of a state that does not recognize same-sex marriages. In August 2012, Gordon transferred stock valued at $7 million to Thomas. He filed a gift tax return, under extension, in October 2013. Because of the Defense of Marriage Act (DOMA), he could not claim a marital deduction on the gift and consequently paid a large amount of gift tax in October 2013. This was his first taxable gift. For 2012 and 2013, Gordon and Thomas each filed a federal income tax return in March using the status of “single” taxpayer. Each is in the highest marginal income tax bracket because of large taxable income. Gordon contacted your firm after returning from an extended vacation and inquired whether he is entitled to a refund of the gift tax he paid on the 2012 gift and, if so, the approximate amount of the refund. Write a letter to Gordon in which you address his inquiry.