Druker v. Commissioner
United States Tax Court
Petitioners, husband and wife, filed separate returns as unmarried individuals. Respondent determined that each petitioner is subject to tax at the rates applicable to married individuals filing separately.
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Petitioners, husband and wife, filed separate returns as unmarried individuals. Respondent determined that each petitioner is subject to tax at the rates applicable to married individuals filing separately. Held: 1. The so-called marriage penalty is not unconstitutional and petitioners are subject to tax at the rates applicable to married individuals filing separately; 2. Petitioners are not entitled, under sec. 6013, I.R.C. 1954, to change their filing status to that of married persons filing jointly; 3. Home office expense deduction disallowed; and 4. Petitioners are not liable for the…
1Opinion of the Court
Tannenwald, Chief Judge:
Respondent asserted deficiencies in petitioners’ income taxes as follows:
1975 1976
James O. Druker .$538.95 $3,251.97
Joan S. Druker . 782.85 1,309.56
In his answer, respondent alleged that petitioners were liable for additions to tax pursuant to section 6653(a)1 in the following amounts:
1975 1976
James O. Druker .$26.95 $162.60
Joan S. Druker . 39.14 65.48
After concessions by the parties, the issues remaining are: (1) The constitutionality of the so-called marriage penalty; (2) whether, under section 6013, petitioners may change their filing status to joint; (3) whether…
2Cases cited19 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Marvin v. MarvinCalifornia Supreme Court · 1976
- Califano v. WestcottSupreme Court of the United States · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Reiff v. CommissionerUnited States Tax Court · 1981
- James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1982
- Grant v. CommissionerUnited States Tax Court · 1985
- Sim-Air, USA, Ltd. v. CommissionerUnited States Tax Court · 1992
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
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