ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT
NICHOLS, Judge:
This tax refund suit is before the court on the parties' cross-motions for summary judgment. At issue is the constitutionality of what plaintiffs characterize the federal tax system's "marriage penalty." Under existing provisions of the Internal Revenue Code, some married couples incur substantially greater personal income tax liabilities than they...
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