H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service

WINTER, Chief Judge:

Taxpayers (H. David Boyter and his sometime wife, Angela M. Boyter), both of whom are domiciled in Maryland, ask us to *1383reverse the Tax Court and to rule that for the tax years 1975 and 1976 they successfully avoided the “marriage penalty” of the Internal Revenue Code. The “marriage penalty” results from the fact that a man and woman who are husband and wife on the last day of the taxable year, each having separate income, are taxed, in the aggregate, in a greater amount if they file either joint or separate income tax returns than would be the case if they were unmarried.1…