Druker v. Commissioner
United States Court of Appeals for the Second Circuit
697 F.2d 46 (1983)
Relevant factsFree
James and Joan Druker (plaintiffs) were married but filed separate tax returns, paying at the rate for unmarried individuals rather than the higher rate that applied to married people filing separately. The IRS (defendant) determined they owed tax at the higher married rate; the Drukers challenged this in Tax Court as an equal-protection violation based solely on marital status, and the Tax Court ruled for the IRS.
IssueFree
Whether an income tax structure that taxes a married couple at a higher rate than the two individuals would pay in the aggregate filing separately as unmarried people is constitutional.