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Druker v. Commissioner | 697 F.2d 46 (1982)

Federal income tax is progressive, meaning tax rates increase as income increases. Congress has long wrestled with how to apply the progressive system in a way that neither disadvantages married nor unmarried persons. We explore Congress’s struggle and the constitutionality of its solution in Druker versus Commissioner.

James and Joan Druker both worked. In nineteen seventy five and nineteen seventy six, they filed separate federal income tax returns, indicating that they were married filing separately. A higher tax rate applied to married persons filing separately than to unmarried individuals. The Drukers believed that the disparate rates violated the Fourteenth Amendment’s Equal Protection Clause by imposing a marriage penalty. Consequently, when calculating their tax liability, they applied the tax rates for unmarried individuals. But the Commissioner of Internal Revenue objected, assessing taxes at the rate for married persons filing separately. The Drukers challenged the commissioner’s determination in tax court, asserting their constitutional challenge.

The tax court held in the commissioner’s favor, and the Drukers appealed to the Second Circuit.

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