- 8 - Commissioner, 55 T.C. 6, 14 (1970), affd. per curiam 450 F.2d 280 (1971). Thus, the Equal Protection and Due Process Clauses of the 14th Amendment do not operate as a limitation on the taxing power of the Federal Government. See Hamilton v. Commissioner, 68 T.C. 603, 606 (1977). In contrast, the Due Process Clause of the 5th Amendment constitutes a limitation on the taxing power of the Federal Government. The Due Process Clause provides protection against Federal discriminatory action "so unjustifiable as to be violative of due process". Shapiro v. Thompson, 394 U.S. 618, 642 (1969); Bolling v. Sharpe, 347 U.S. 497, 499 (1954); Ward v. Commissioner, 608 F.2d 599 (5th Cir. 1979), affg. per curiam T.C. Memo. 1979-39. Further, the Due Process Clause of the 5th Amendment has been held to incorporate guaranties analogous to those of the Equal Protection Clause of the 14th Amendment. See Regan v. Taxation With Representation, 461 U.S. 540, 542 n.2 (1983); Weinberger v. Wiesenfeld, 420 U.S. 636, 638 n.2 (1975); Johnson v. Robison, 415 U.S. 361, 364-365 n.4 (1974); Bolling v. Sharpe, supra at 499. In evaluating whether a statutory classification violates equal protection, we generally apply a rational basis standard. See Regan v. Taxation With Representation, supra at 547. We apply a higher standard of review (i.e., strict scrutiny) only if it is found that the statute (1) impermissibly interferes withPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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