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BOYTER v. C. I. R. SERVICE

No. 80-1792.

668 F.2d 1382 (1981)

H. David BOYTER and Angela M. Boyter, Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 30, 1981.

Attorney(s) appearing for the Case

Paula M. Junghans, Baltimore, Md. (Marvin J. Garbis, Garbis & Schwait, P.A., Baltimore, Md., on brief), for appellants.

James A. Riedy, Tax Div., Dept. of Justice, Washington, D.C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before WINTER, Chief Judge, and RUSSELL and WIDENER, Circuit Judges.

WINTER, Chief Judge:

Taxpayers (H. David Boyter and his sometime wife, Angela M. Boyter), both of whom are domiciled in Maryland, ask us to reverse the Tax Court and to rule that for the tax years 1975 and 1976 they successfully avoided the "marriage penalty" of the Internal Revenue Code. The "marriage penalty" results from the fact that a man and woman who are husband and wife on the last day of the taxable year, each having...

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