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than half of the dependent’s support and is unconstitutional. An
irrebuttable presumption may be defined as a presumption
“incapable of being overcome by proof of the most positive
character.” Heiner v. Donnan, 285 U.S. 312, 324 (1932).
Petitioner argues that section 152(e) denies him equal protection
in disallowing the dependency exemption deduction for one of his
children because Ms. Sirkis and he have an even number of
children for whom he pays child support.
With regard to Federal statutes, the Due Process Clause of
the Fifth Amendment of the Constitution of the United States
embraces the principles of the Equal Protection Clause of the
Fourteenth Amendment of the Constitution of the United States.
Johnson v. Robison, 415 U.S. 361, 364-365 n.4 (1974); Shapiro v.
Thompson, 394 U.S. 618, 641-642 (1969). In Regan v. Taxation
with Representation, 461 U.S. 540, 547 (1983), the Supreme Court
noted:
Generally, statutory classifications are valid if they bear
a rational relation to a legitimate governmental purpose.
Statutes are subjected to a higher level of scrutiny if they
interfere with the exercise of a fundamental right, such as
freedom of speech, or employ a suspect classification, such
as race. Legislatures have especially broad latitude in
creating classifications and distinctions in tax statutes.
* * * [Citation omitted.]
No fundamental right or suspect classification is involved
here. Under the rational basis standard, a provision does not
violate equal protection “if any state of facts rationally
justifying it is demonstrated to or perceived by the courts.”
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