Legal Opinion
Jansen v. United States
District Court, D. Minnesota
Decided April 7, 1977No. 4-75-Civ. 597PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
LARSON, District Judge.
This is an action for a refund of a portion of plaintiff’s Federal income tax for the year 1974. Plaintiff Judith Kaye Jansen is an unmarried woman alleging that the tax applicable to her is substantially more than that which would be applicable to a married couple with the same amount of income. This differential, she says, .is unconstitutional.
Plaintiff duly filed her return for the year 1974, paying a tax of $1,647.14 upon a taxable income of $8,229. On or about October 13, 1975, plaintiff timely filed with the Internal Revenue Service a claim for…
2Cases cited10 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
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3Cited by2 opinions
- Judith Kaye Jansen v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Safley v. BMW of North America, LLCDistrict Court, S.D. California · 2021