Iona Sutton Lane-Burslem v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Iona Sutton Lane-Burslem

Opinion for the Court filed' by Circuit Judge WALD.

WALD, Circuit Judge:

Appellant Iona Sutton Lane-Burslem challenges a decision of the Tax Court 1 upholding a deficiency 2 noted by the Commissioner of the Internal Revenue Service (“Commissioner”) against her 1971 federal income tax return. Appellant contends that the assessment of the deficiency violates her fourteenth amendment right to equal protection of the laws since it results from the disallowance of an exclusion from income she claims would have been available to a similarly situated male. Finding that no person, male or female, in…