Druker v. Commissioner of Internal Revenue

Druker v. Commissioner of Internal Revenue
Court United States Court of Appeals for the Second Circuit
Full case name James O. Druker and Joan S. Druker v. Commissioner of Internal Revenue
Argued September 16, 1982
Decided December 22, 1982
Citation(s) 697 F.2d 46
Case history
Prior action(s) 77 T.C. 867 (1981)
Court membership
Judge(s) sitting Wilfred Feinberg, Henry Friendly, Irving Kaufman
Case opinions
Majority Friendly, joined by a unanimous court
Laws applied
U.S Const. amend XIV

Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982)[1], is a decision of the United States Court of Appeals for the Second Circuit affirming the constitutionality of the marriage penalty.

The plaintiffs, James O. Druker and his wife Joan, claimed that the "income tax structure unfairly discriminates against working married couples" in violation of the equal protection clause of the Fourteenth Amendment.[1]

References

  1. 1 2 Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982).
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