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Appeals for the Seventh Circuit, to which an appeal of this case
would lie, has held that taxing married couples and singles
differently does not violate the Constitution. Barter v. United
States, 550 F.2d 1239, 1240 (7th Cir. 1977) (per curiam). In
affirming Mueller I, the Court of Appeals for the Seventh Circuit
reiterated the holding of Barter and stated that Mueller
(petitioner here) offered no reason why that analysis did not
control in the case before it. Mueller v. Commissioner, 87 AFTR
2d 2001-2052, 2001-1 USTC par. 50,391 (7th Cir. 2001), affg. T.C.
Memo. 2000-132. In Mueller I, the Tax Court referred to the
holding in Kellems v. Commissioner, 58 T.C. 556 (1972), affd. 474
F.2d 1399 (2d Cir. 1973), that the classification between married
and single taxpayers is founded upon a rational basis and was a
permissible attempt to account for the greater financial burdens
of married taxpayers and to equalize geographically their tax
treatment. In Mueller I, the Tax Court also observed that
whether policy considerations warrant narrowing of the gap
between the tax treatment of married taxpayers and homosexual and
other nonmarried economic partners is for Congress to determine
in light of all relevant legislative considerations. We agree
with all of these statements which answer petitioner’s pertinent
contentions.
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