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RICHARDS v. C.I.R.

No. 84-1392.

745 F.2d 524 (1984)

Raymond R. RICHARDS and Emma D. Richards, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 5, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gilbert S. Rothenberg, Francis M. Allegra, Attys. Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and ARNOLD, Circuit Judge.

FLOYD R. GIBSON, Senior Circuit Judge.

Raymond R. Richards, taxpayer, (his wife Emma D. Richards, is a party solely because a joint return was filed) appeals from a ruling of the United States Tax Court,1 granting summary judgment against his claim that section 37 of the Internal Revenue Code of 1954 violates the equal protection guarantee, inherent in the Constitution. While we appreciate and understand the taxpayer's feelings of being...

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