Druker v. Commissioner

697 F.2d 46 (1982)

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Druker v. Commissioner

United States Court of Appeals for the Second Circuit
697 F.2d 46 (1982)

SC
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Facts

James and Joan Druker (plaintiffs) were married but filed their tax returns separately. For their 1975 and 1976 taxes, the Drukers paid taxes based on the rate for unmarried people, as opposed to the higher rate for those that were married but filing separately. The Internal Revenue Service (IRS) (defendant) ruled that the Drukers were subject to the higher rate for married couples. The Drukers challenged the determination in United States Tax Court, arguing that a higher rate solely on account of them being married violated their right to equal protection under the laws. The tax court ruled in favor of the IRS. The Drukers appealed.

Rule of Law

Issue

Holding and Reasoning (Friendly, J.)

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