Hamilton v. Commissioner
United States Tax Court
Petitioner obtained a divorce during 1973. He claimed a dependency exemption for his former spouse on his 1973 return which respondent disallowed. The parties do not dispute that petitioner does not come within the terms of the statutes granting exemptions. Held, petitioner's right to due process and equal protection under the 14th Amendment was not violated since the 14th Amendment does not apply to Federal tax statutes.
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Petitioner obtained a divorce during 1973. He claimed a dependency exemption for his former spouse on his 1973 return which respondent disallowed. The parties do not dispute that petitioner does not come within the terms of the statutes granting exemptions. Held, petitioner's right to due process and equal protection under the 14th Amendment was not violated since the 14th Amendment does not apply to Federal tax statutes. Held, further: Petitioner's right to due process of law under the 5th Amendment was not violated by operation of secs. 151(b), 152(a), and 153. It is not arbitrary and…
1Opinion of the Court
OPINION
Irwin, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the calendar year 1973 in the amount of $992.06. Various concessions having been made by petitioner, the issue remaining for our decision is the constitutionality of those provisions of the Internal Revenue Code of 1954 which deny petitioner an exemption for his former wife in the year of divorce. More specifically, at issue is the constitutionality of sections 151(b),1 152(a), and 153 as they interrelate to deny petitioner an exemption for his former spouse.
All of the relevant facts have been…
2Cases cited3 opinions
- Heiner v. DonnanSupreme Court of the United States · 1932
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
3Cited by16 opinions
- Guest v. CommissionerUnited States Tax Court · 1979
- Bryant v. CommissionerUnited States Tax Court · 1979
- Ruggere v. CommissionerUnited States Tax Court · 1982
- Storzer v. CommissionerUnited States Tax Court · 1982
- Bryant v. CommissionerUnited States Tax Court · 1979
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