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	697 F.2d 46
Case history
Prior history	77 T.C. 867 (1981)
Court membership
Judges 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. Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982).

External links

• Text of Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982) is available from: CourtListener Justia OpenJurist Google Scholar