Black v. Commissioner
United States Tax Court
Held: Sec. 214, I.R.C. 1954, as amended and in effect in 1972 and 1973, does not constitute unconstitutional discrimination on the basis of marital status, sex, or interference with family relationships in violation of the due process clause of the Fifth Amendment to the Constitution. Nammack v. Commissioner, 56 T.C. 1379 (1971), affd. per curiam 459 F.2d 1045 (2d Cir. 1972), followed.
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Held: Sec. 214, I.R.C. 1954, as amended and in effect in 1972 and 1973, does not constitute unconstitutional discrimination on the basis of marital status, sex, or interference with family relationships in violation of the due process clause of the Fifth Amendment to the Constitution. Nammack v. Commissioner, 56 T.C. 1379 (1971), affd. per curiam 459 F.2d 1045 (2d Cir. 1972), followed. Nor does such section constitute an unconstitutional intrusion into the free exercise of religion prohibited by the First Amendment.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax as follows:
Docket No. Year Deficiency
3986-75 .1972 $2,468.64
7461-75 .1973 2,011.08
The only issue for decision is whether section 2141 is constitutional.
All of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
At the time of filing the petition herein, petitioners, husband and wife, resided in New York, N. Y. Petitioners filed joint Federal income tax returns for the taxable years 1972 and 1973 with the…
2Cases cited27 opinions
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Washington v. DavisSupreme Court of the United States · 1976
- Meyer v. NebraskaSupreme Court of the United States · 1923
- Pierce v. Society of SistersSupreme Court of the United States · 1925
22 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Hofstetter v. CommissionerUnited States Tax Court · 1992
- Keeler v. CommissionerUnited States Tax Court · 1978
- Bryant v. CommissionerUnited States Tax Court · 1979
- Klaassen v. CommissionerUnited States Tax Court · 1998
- Boyd v. Comm'rUnited States Tax Court · 2003
13 more not listed; retrieve them via the Exa API.