James Logan Clark - Page 5

                                        - 5 -                                         
               Congress carried forward this rationale when it amended                
          section 86 for 1994 and succeeding taxable years and established            
          an adjusted base amount of zero for married taxpayers who file              
          separate returns and do not live apart for the entire taxable               
          year.  Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66,           
          sec. 13215(b), 107 Stat. 312, 476.                                          
               Petitioner argues that the legislative history quoted above            
          shows that Congress did not intend to eliminate the Social                  
          Security "tax base" of taxpayers such as himself and Ms. Clark              
          because his income for 1995 was five times greater than her                 
          income for 1995.  We recognize that “‘No 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. 1, 41 (1973)), affd. in part on this issue and revd. in            
          part on another issue 697 F.2d 46 (2d Cir. 1982).  There is                 
          simply no statutory exception to the plain language of section              
          86(c)(1)(C) and (2)(C).  We hold that sections 86 and 6013 do not           
          suffer any constitutional infirmities and sustain respondent's              
          determination in this case.  See Roberts v. Commissioner, T.C.              
          Memo. 1998-172.                                                             
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               

Page:  Previous  1  2  3  4  5  

Last modified: May 25, 2011