Case Brief, Tax Law Study Example | Topics and Well Written Essays - 500 words

Brief, Tax Law - Case Study ExampleBetween 1913 and 1948, each person was supposed to be taxed on their own without considering their marital status. In 1948, the Revenue Act spelt out that each married twin was supposed to file a joint return then remit threefold the tax that would be paid by a single individual (Fox 59). In 1969, a new class of tax payers called the two wage-earners married couple with a greater combined tax burden. This was the root cause of the labor union punishment.ii. Does the marriage penalty deny a person their freedom and rights in marriage? How is it related on contravenes the Fourteenth Amendment of the US Constitution which guarantees individual freedom?Analysis The court addressed the issue of the Fourteenth Amendment and the constitutionality of the Internal Revenue counsel laws. While acknowledging that the law offers individual liberty, it was held that the marriage penalty, in no way, violates the constitution. Besides, while accepting that this law has some adverse effects on individual taxpayers, it is an all-important(a) close in the constitution. Tax compliance is a duty and a responsibility of a patriotic citizen. IRC Section 1(D) clearly stipulates that married couple with high incomes like the Drukers have to fall into a new category from other couples with less income. After all, the court confirmed, Revenue Act of 1948 states much(prenominal) married couples are supposed to file a joint tax return and double their remittances. I.R.C. Sec. 6694 (a) which forms part of the Tax Reform Act of 1976 imposes a penalty of $100 for either deliberate or intentional underestimation when filling tax returns. Such a violation constitutes negligence which is punishable by law.Revenue Act of 1948 states such married couples are supposed to file a joint tax return and double their remittances. I.R.C. Sec. 6694 (a) which forms part of the Tax Reform Act of 1976 imposes a penalty of $100 for any