Douglass H. and Suzanne M. Bartley - Page 18

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          scheme of taxation, whether the tax is imposed on property, income,         
          or purchases of goods and services, has yet been devised which is           
          free of all discriminatory impact.'" Druker v. Commissioner, 77             
          T.C. 867, 872 (1981) (quoting San Antonio Indep. Sch. Dist. v.              
          Rodriguez, 411 U.S. at 42), affd. in part on this issue and revd.           
          in part on another issue 697 F.2d 46 (2d Cir. 1982).                        
               In sum, we hold that no denial of the equal protection or due          
          process provisions of the Constitution has occurred herein.                 
               c.  Equitable Arguments                                                
               Petitioners maintain that to tax the gain from the sale of             
          their Mequon residence because they could not afford to purchase            
          another house of equal or greater value constitutes "blatant                
          discrimination on the basis of wealth."  Petitioners' economic              
          hardship situation does not alleviate their obligation to report            
          the gain on the sale of their Mequon residence, as required by              
          section 1034.  To petitioners this result may appear inequitable.           
          Petitioners essentially are requesting the Court to ignore the              
          plain language of the statute and rewrite the statute to achieve            
          what they regard as an equitable result. See Hildebrand v.                  
          Commissioner, 683 F.2d 57, 58-59 (3d Cir. 1982), affg. T.C. Memo.           
          1980-532.   This we cannot do.  We cannot alter the plain reading           
          of the statute.  Petitioner has not cited any authority for us to           

          portion includable in gross income.  Sec. 72(t).                            

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