Legal Opinion
Johnson v. United States
District Court, N.D. Indiana
Decided November 8, 1976No. Civ. F 74-111, F 74-112 and F 74-113PublishedCited by 35 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
ESCHBACH, Chief Judge.
In these three consolidated cases plaintiffs seek refunds of income taxes paid for the year 1971 on the ground that the rate schedules of the Internal Revenue Code, 26 U.S.C. § 1, unconstitutionally discriminate against them as married persons. The cases are now before the court on plaintiffs’ and defendant’s cross motions for summary judgment. For reasons which are set forth hereinafter, plaintiffs’ motion for summary judgment will be denied. Defendant’s motion for summary judgment will be granted in the Barter and Blair cases but denied…
2Cases cited39 opinions
- Roe v. WadeSupreme Court of the United States · 1973
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Shapiro v. ThompsonSupreme Court of the United States · 1969
34 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- 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
- Peden v. STATE, KANSAS DEPT. OF REVENUESupreme Court of Kansas · 1996
- Guest v. CommissionerUnited States Tax Court · 1979
- Montgomery v. CarrCourt of Appeals for the Sixth Circuit · 1996
- William G. Barter, Wanda B. Barter, Ralph D. Blair and Pauline D. Blair v. United StatesCourt of Appeals for the Seventh Circuit · 1977
30 more not listed; retrieve them via the Exa API.