Sowders v. Oklahoma Tax Commission

BERRY, Justice.

Appellant filed Oklahoma income tax returns for the years 1969, 1970 and 1971, as a single person and computed his tax using rates applicable to single persons.

In 1972 he filed amended returns for these years requesting a refund of the amount by which taxes previously paid exceed taxes payable under rates applicable to married persons. In an attached schedule he alleged the statute allowing income splitting benefits to married persons filing joint returns, and denying such benefits to single persons, is discriminatory and unconstitutional under the 14th Amendment, U.S.Const.,…