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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.
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Last modified: May 25, 2011