Dorothy Shinder v. Commissioner of Internal Revenue

395 F.2d 222
CourtCourt of Appeals for the Ninth Circuit
DecidedSeptember 9, 1968
Docket21942
StatusPublished
Cited by17 cases

This text of 395 F.2d 222 (Dorothy Shinder v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dorothy Shinder v. Commissioner of Internal Revenue, 395 F.2d 222 (9th Cir. 1968).

Opinion

PER CURIAM:

Petitioner in her appeal from an unfavorable tax court decision makes a broad attack on the fairness of the federal income tax law as applied to her. She is a single woman, under 65, who has never married.

The departmental rulings on her decisions and exemption are clearly correct under existing federal income tax statutes, and the tax court has so held.

The classifications of the law that adversely affect petitioner are within the range of classifications that traditionally have been held constitutional.

As the tax court said, and we must say, this unfortunate woman can only hope for relief from the legislative branch of the government. And, on her facts, it may be a slim hope, given today the government’s ever increasing need for money.

Decision affirmed.

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Related

Gasparutti v. Commissioner
1998 T.C. Memo. 382 (U.S. Tax Court, 1998)
Ward v. United States
517 F. Supp. 576 (W.D. Oklahoma, 1981)
Stephens v. Commissioner
1981 T.C. Memo. 85 (U.S. Tax Court, 1981)
Johnson v. Commissioner
1980 T.C. Memo. 9 (U.S. Tax Court, 1980)
Black v. Commissioner
69 T.C. 505 (U.S. Tax Court, 1977)
Davidson v. Commissioner
1977 T.C. Memo. 232 (U.S. Tax Court, 1977)
Jansen v. United States
441 F. Supp. 20 (D. Minnesota, 1977)
Benham v. Commissioner
1977 T.C. Memo. 11 (U.S. Tax Court, 1977)
Johnson v. United States
422 F. Supp. 958 (N.D. Indiana, 1976)
Bayless v. Commissioner
61 T.C. No. 44 (U.S. Tax Court, 1973)
Camp v. Commissioner
1972 T.C. Memo. 74 (U.S. Tax Court, 1972)
Moritz v. Commissioner
55 T.C. 113 (U.S. Tax Court, 1970)

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Bluebook (online)
395 F.2d 222, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dorothy-shinder-v-commissioner-of-internal-revenue-ca9-1968.