- 6 -
as provided under section 105(e),6 "then anyone receiving Social
Security disability payments prior to retirement age of 65 from
the United States should also be excluded", and that "our
Internal Revenue Code should apply equally to all citizens of the
United States and if not, it is a violation of the Equal
Protection Clause of the United States Constitution."
This Court noted in Drucker v. Commissioner, 77 T.C. 867,
872 (1981), affd. in part, revd. in part 697 F.2d 46 (2d Cir.
1982), 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."
Section 86 has been held not to suffer any constitutional
infirmities. See Clark v. Commissioner, T.C. Memo. 1998-280,
affd. without published opinion 187 F.3d 641 (8th Cir. 1999);
Roberts v. Commissioner, T.C. Memo. 1998-172, affd. without
published opinion 182 F.3d 927 (9th Cir. 1999). Petitioners'
constitutional claim, therefore, is denied.
Decision will be entered
for respondent.
6 However, such benefits generally are taxable if
received from an employer-financed plan.
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Last modified: May 25, 2011