Druker v. Commissioner of Internal Revenue
American legal case / From Wikipedia, the free encyclopedia
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.
Quick Facts Druker v. Commissioner of Internal Revenue, Court ...
Druker v. Commissioner of Internal Revenue | |
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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 history | 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 |
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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]