Druker v. Commissioner of Internal Revenue
CourtUnited States Court of Appeals for the Second Circuit
Full case nameJames O. Druker and Joan S. Druker v. Commissioner of Internal Revenue
ArguedSeptember 16, 1982
DecidedDecember 22, 1982
Citation(s)697 F.2d 46
Case history
Prior history77 T.C. 867 (1981)
Court membership
Judge(s) sittingWilfred Feinberg, Henry Friendly, Irving Kaufman
Case opinions
MajorityFriendly, 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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