William G. Barter, Wanda B. Barter, Ralph D. Blair and Pauline D. Blair v. United States

This appeal involves taxpayer refund suits, consolidated in the district court and here, initiated by two married couples. The taxpayers feelingly and forcefully assert that the rate schedules of the Internal Revenue Code, 26 U.S.C. § 1, violate the due process clause of the Fifth Amendment, the free exercise clause of the First Amendment, and the right to associate in marriage protected by the First, Fourth, Fifth, Ninth and Tenth Amendments to the Constitution, in that higher tax rates are imposed on the taxable income of a married person whose spouse has significant income 1 than on the…