Kellems v. Commissioner
United States Tax Court
Petitioner, a single person, computed her tax on the basis of sec. 1 (a)(2), I.R.C. 1954, as applicable to the year 1965. Held, the application of single return rates, without the income-splitting benefit of sec. 2(a), to petitioner's taxable income was not a violation of petitioner's constitutional rights under the 5th, 9th, 14th, and 16th amendments or art. 1, sec. 2, clause 3, and art. 1, sec. 9, clause 4 of the United States Constitution.
1Opinion of the Court
Withey, Judge:
Respondent determined a deficiency in Federal income tax for petitioner for the year ended December 31,1965, in the amount of $813.30. Respondent has also denied petitioner’s claim for refund of taxes for the same year in the amount of $2,939.13. The issues raised by way of the notice of deficiency having been conceded by petitioner at the time of trial, the remaining issue is the allowability of petitioner’s claim for refund which is based upon the assertion that the computation of petitioner’s tax through the use of rates applicable to single persons rather than married…
2Cases cited8 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Bolling v. SharpeSupreme Court of the United States · 1954
- McDonald v. Board of Election Comm'rs of ChicagoSupreme Court of the United States · 1969
- Poe v. SeabornSupreme Court of the United States · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Quinn v. CommissionerUnited States Tax Court · 1974
- Injured Workers of Kansas v. FranklinSupreme Court of Kansas · 1997
- 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
- Johnson v. United StatesDistrict Court, N.D. Indiana · 1976
37 more not listed; retrieve them via the Exa API.