James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant

FRIENDLY, Circuit Judge:

We have here an appeal by taxpayers and a cross-appeal by the Commissioner from a judgment after trial before Chief Judge Tannenwald of the Tax Court, 77 T.C. 867 (1981).

I

The principal issue on the taxpayers’ appeal is the alleged unconstitutionality of the so-called “marriage penalty”. The issue relates to the 1975 and 1976 income tax returns of James 0. Druker and his wife Joan. During the tax years in question James was employed as a lawyer, first by the United States Attorney for the Eastern District of New York and later by the District Attorney of Nassau County,…