Raymond R. Richards and Emma D. Richards v. Commissioner of Internal Revenue

FLOYD R. GIBSON, Senior Circuit judge.

„ . . Raymond R. Richards, taxpayer, (his wife Emma D. Richards, is a party solely because a joint return was filed) appeals from a ruling of the United States Tax Court, 1 granting summary judgment against his claim that section 37 of the Internal Revenue Code of 1954 violates the equal protection guarantee, inherent in the „ ... ,. . , , Constitution. While we appreciate and un- , , , ,, , , I t . , . derstand the taxpayer s ieelmgs of being ...... . , . . discnmmated against and realize there is a , , . . , „ .. sound basis for such feeling, we think…