Druker v. Commissioner of Internal Revenue

American legal case

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

[edit]

1. ^ a b Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982).

## External links

[edit]

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

* v
* t
* e

United States Fourteenth Amendment case law

Citizenship Clause

* Slaughter-House Cases (1873)
* Minor v. Happersett (1875)
* Elk v. Wilkins (1884)
* United States v. Wong Kim Ark (1898)
* Perez v. Brownell (1958)
* Afroyim v. Rusk (1967)
* Rogers v. Bellei (1971)
* Saenz v. Roe (1999)

Due Process Clause

| Economic substantive
due process|

* Mugler v. Kansas (1887)
* Allgeyer v. Louisiana (1897)
* Holden v. Hardy (1898)
* Lochner v. New York (1905)
* Muller v. Oregon (1908)
* Coppage v. Kansas (1915)
* Buchanan v. Warley (1917)
* Adams v. Tanner (1917)
* O'Gorman & Young, Inc. v. Hartford Fire Insurance Co. (1931)
* West Coast Hotel Co. v. Parrish (1937)

|

Right to privacy|

* Meyer v. Nebraska (1923)
* Pierce v. Society of Sisters (1925)
* Griswold v. Connecticut (1965)
* Roe v. Wade (1973)
* Doe v. Bolton (1973)
* Bowers v. Hardwick (1986)
* Webster v. Reproductive Health Services (1989)
* Planned Parenthood v. Casey (1992)
* Lawrence v. Texas (2003)
* Whole Woman's Health v. Hellerstedt (2016)
* Dobbs v. Jackson Women's Health Organization (2022)

Abortion jurisprudence|

* United States v. Vuitch (1971)
* Roe v. Wade (1973)
* Doe v. Bolton (1973)
* Planned Parenthood of Central Missouri v. Danforth (1976)
* Bellotti v. Baird I (1976)
* Colautti v. Franklin (1979)
* Bellotti v. Baird II (1979)
* H. L. v. Matheson (1981)
* City of Akron v. Akron Center for Reproductive Health (1983)
* Thornburgh v. American College of Obstetricians & Gynecologists (1986)
* Webster v. Reproductive Health Services (1989)
* Hodgson v. Minnesota (1990)
* Ohio v. Akron Center for Reproductive Health (1990)
* Planned Parenthood v. Casey (1992)
* Leavitt v. Jane L. (1996)
* Lambert v. Wicklund (1997)
* Mazurek v. Armstrong (1997)
* Stenberg v. Carhart (2000)
* Ayotte v. Planned Parenthood of Northern New England (2006)
* Gonzales v. Carhart (2007)
* Whole Woman's Health v. Hellerstedt (2016)
* Azar v. Garza (2018)
* Box v. Planned Parenthood of Indiana and Kentucky, Inc. (2019)
* June Medical Services, LLC v. Russo (2020)
* Dobbs v. Jackson Women's Health Organization (2022)

Civil rights liability
under Section 1979 of the Revised Statutes|

* Monroe v. Pape (1961)
* McNeese v. Board of Education (1963)
* Pierson v. Ray (1967)
* Jenkins v. McKeithen (1969)
* Scheuer v. Rhodes (1974)
* Wood v. Strickland (1975)
* O'Connor v. Donaldson (1975)
* Paul v. Davis (1976)
* Imbler v. Pachtman (1976)
* Monell v. Department of Social Services of the City of New York (1978)
* Procunier v. Navarette (1978)
* Owen v. City of Independence (1980)
* Harlow v. Fitzgerald (1982)
* Felder v. Casey (1988)
* Will v. Michigan Department of State Police (1989)
* Gonzaga University v. Doe (2002)
* Inyo County v. Paiute-Shoshone Indians of the Bishop Community (2003)
* City of Rancho Palos Verdes v. Abrams (2005)
* Fitzgerald v. Barnstable School Committee (2009)
* Ashcroft v. Iqbal (2009)
* Los Angeles County v. Humphries (2010)
* Connick v. Thompson (2011)

Other|

* Jacobson v. Massachusetts (1905)
* Zucht v. King (1922)
* Buck v. Bell (1927)
* Powell v. Alabama (1932)
* Mullane v. Central Hanover Bank & Trust Co. (1950)
* NAACP v. Alabama (1958)
* Hoyt v. Florida (1961)
* Oyler v. Boles (1962)
* Loving v. Virginia (1967)
* Epperson v. Arkansas (1968)
* In re Winship (1971)
* Cleveland Board of Education v. LaFleur (1974)
* Arnett v. Kennedy (1974)
* Taylor v. Louisiana (1975)
* Goss v. Lopez (1975)
* Mathews v. Eldridge (1976)
* Moore v. City of East Cleveland (1977)
* Duren v. Missouri (1979)
* Parham v. J.R. (1979)
* Parratt v. Taylor (1981)
* Logan v. Zimmerman Brush Co. (1982)
* Kolender v. Lawson (1983)
* Hudson v. Palmer (1984)
* Cleveland Board of Education v. Loudermill (1985)
* Edwards v. Aguillard (1987)
* Turner v. Safley (1987)
* DeShaney v. Winnebago County (1989)
* Michael H. v. Gerald D. (1989)
* Cruzan v. Director, Missouri Department of Health (1990)
* Washington v. Glucksberg (1997)
* Troxel v. Granville (2000)
* Caperton v. A.T. Massey Coal Co. (2009)
* Obergefell v. Hodges (2015)
* Williams v. Pennsylvania (2016)

Equal Protection Clause

| Race|

* Pace v. Alabama (1883)
* Yick Wo v. Hopkins (1886)
* Plessy v. Ferguson (1896)
* Cumming v. Richmond County Board of Education (1899)
* Lum v. Rice (1927)
* Smith v. Texas (1940)
* Hirabayashi v. United States (1943)
* Korematsu v. United States (1944)
* Sipuel v. Board of Regents of the University of Oklahoma (1948)
* Shelley v. Kraemer (1948)
* Perez v. Sharp (Cal. 1948)
* Sweatt v. Painter (1950)
* McLaurin v. Oklahoma State Regents (1950)
* Brown v. Board of Education (1954)
* Briggs v. Elliott
* Davis v. County School Board of Prince Edward County
* Gebhart v. Belton
* Lucy v. Adams (1955)
* Browder v. Gayle (M.D. Ala. 1956)
* Anderson v. Martin (1964)
* Griffin v. County School Board of Prince Edward County (1964)
* McLaughlin v. Florida (1964)
* Reitman v. Mulkey (1967)
* Loving v. Virginia (1967)
* Lee v. Washington (1968)
* Green v. County School Board of New Kent County (1968)
* Hunter v. Erickson (1969)
* Hadnott v. Amos (1969)
* United States v. Montgomery County Board of Education (1969)
* Alexander v. Holmes County Board of Education (1969)
* Swann v. Charlotte-Mecklenburg Board of Education (1971)
* McDaniel v. Barresi (1971)
* Palmer v. Thompson (1971)
* Coit v. Green (1971)
* Guey Heung Lee v. Johnson (1971)
* Jefferson v. Hackney (1972)
* Keyes v. School District No. 1, Denver (1973)
* Norwood v. Harrison (1973)
* Milliken v. Bradley (1974)
* Village of Arlington Heights v. Metropolitan Housing Development Corp. (1977)
* Dayton Bd. of Ed. v. Brinkman (1977)
* Regents of the University of California v. Bakke (1978)
* Washington v. Seattle School Dist. No. 1 (1982)
* Crawford v. Los Angeles Board of Education (1982)
* Palmore v. Sidoti (1984)
* Hunter v. Underwood (1985)
* Wygant v. Jackson Board of Education (1986)
* City of Richmond v. J.A. Croson Co. (1989)
* Board of Education of Oklahoma City v. Dowell (1991)
* Freeman v. Pitts (1992)
* United States v. Fordice (1992)
* Northeastern Fla. Chapter, Associated Gen. Contractors of America v. Jacksonville (1993)
* Missouri v. Jenkins (1995)
* Texas v. Lesage (1999)
* Gratz v. Bollinger (2003)
* Grutter v. Bollinger (2003)
* Johnson v. California (2005)
* Parents Involved in Community Schools v. Seattle School District No. 1 (2007)
* Fisher v. University of Texas I (2013)
* Schuette v. Coalition to Defend Affirmative Action (2014)
* Fisher v. University of Texas II (2016)
* Students for Fair Admissions v. President and Fellows of Harvard College (2023)

|

Sex|

* Breedlove v. Suttles (1937)
* Goesaert v. Cleary (1948)
* Reed v. Reed (1971)
* Moritz v. Commissioner (1972)
* Kahn v. Shevin (1974)
* Geduldig v. Aiello (1974)
* Stanton v. Stanton (1975)
* Edwards v. Healy (1975)
* Craig v. Boren (1976)
* Orr v. Orr (1979)
* Parham v. Hughes (1979)
* Caban v. Mohammed (1979)
* Personnel Administrator of Massachusetts v. Feeney (1979)
* Wengler v. Druggists Mut. Ins. Co. (1980)
* Kirchberg v. Feenstra (1981)
* Michael M. v. Superior Court of Sonoma County (1981)
* Mississippi University for Women v. Hogan (1982)
* Lehr v. Robertson (1983)
* J.E.B. v. Alabama ex rel. T.B. (1994)
* United States v. Virginia (1996)
* United States v. Skrmetti (2024)

Sexual orientation|

* Bowers v. Hardwick (1986)
* Romer v. Evans (1996)
* Obergefell v. Hodges (2015)

Alienage|

* Patsone v. Pennsylvania (1914)
* Truax v. Raich (1915)
* Heim v. McCall (1915)
* Crane v. New York (1915)
* Terrace v. Thompson (1923)
* Porterfield v. Webb (1923)
* Webb v. O'Brien (1923)
* Frick v. Webb (1923)
* Ohio ex rel. Clark v. Deckebach (1927)
* Takahashi v. Fish and Game Comm'n (1948)
* Hernandez v. Texas (1954)
* Graham v. Richardson (1971)
* Sugarman v. Dougall (1973)
* In re Griffiths (1973)
* Examining Board v. Flores de Otero (1976)
* Nyquist v. Mauclet (1977)
* Foley v. Connelie (1978)
* Ambach v. Norwick (1979)
* Cabell v. Chavez-Salido (1982)
* Plyler v. Doe (1982)
* Bernal v. Fainter (1984)

Residency|

* Shapiro v. Thompson (1969)
* Arlington County Board v. Richards (1977)
* Metropolitan Life Insurance Co. v. Ward (1985)

Other|

* United States v. Cruikshank (1876)
* Santa Clara County v. Southern Pacific Railroad Co. (1886)
* Quaker City Cab Co. v. Commonwealth (1928)
* Breedlove v. Suttles (1937)
* Skinner v. Oklahoma (1942)
* Oyama v. California (1948)
* Oyler v. Boles (1962)
* Harper v. Virginia State Board of Elections (1966)
* Rinaldi v. Yeager (1966)
* Levy v. Louisiana (1968)
* Williams v. Rhodes (1968)
* Oregon v. Mitchell (1970)
* Boddie v. Connecticut (1971)
* Eisenstadt v. Baird (1972)
* Lehnhausen v. Lake Shore Auto Parts Co. (1973)
* San Antonio Independent School District v. Rodriguez (1973)
* Richardson v. Ramirez (1974)
* Village of Belle Terre v. Boraas (1974)
* Massachusetts Board of Retirement v. Murgia (1976)
* Trimble v. Gordon (1977)
* Zablocki v. Redhail (1978)
* New York City Transit Authority v. Beazer (1979)
* Mills v. Habluetzel (1982)
* City of Cleburne v. Cleburne Living Center, Inc. (1985)
* Clark v. Jeter (1988)
* Kadrmas v. Dickinson Public Schools (1988)
* Gregory v. Ashcroft (1991)
* Vacco v. Quill (1997)
* Bush v. Gore (2000)
* Armour v. Indianapolis (2012)

Enforcement Clause

* Civil Rights Cases (1883)
* Katzenbach v. Morgan (1966)
* Fitzpatrick v. Bitzer (1976)
* Dellmuth v. Muth (1989)
* City of Boerne v. Flores (1997)
* Florida Prepaid Postsecondary Education Expense Board v. College Savings Bank (1999)
* Kimel v. Florida Board of Regents (2000)
* United States v. Morrison (2000)
* Board of Trustees of the University of Alabama v. Garrett (2001)
* Nevada Department of Human Resources v. Hibbs (2003)
* Tennessee v. Lane (2004)
* United States v. Georgia (2006)
* Shelby County v. Holder (2013)

Other

* Gold Clause Cases (1935)
* Trump v. Anderson (2024)

This article relating to case law in the United States or its constituent jurisdictions is a stub. You can help Wikipedia by expanding it.

|

* v
* t
* e

This tax-related article is a stub. You can help Wikipedia by expanding it.

|

* v
* t
* e

*[v]: View this template
*[t]: Discuss this template
*[e]: Edit this template