Judith Kaye Jansen v. United States

This is another case in which a single person challenges the constitutionality of the income tax structure. Judith Jansen contends that the tax rate table is discriminatory against single taxpayers in that the tax applicable to a single taxpayer is substantially more than that which would be applicable to a married person with the same income who files a joint return with, his spouse. She alleges that the differential violates her first amendment right of association by infringing on her decision to marry or not to marry, and that the concept of income splitting is contrary to the fifth…