U.S. Court of Appeals for the Sixth Circuit, 1974

Jan J. Wexler v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided December 3, 1974 · Edwárds, Miller, En-Gel

507 F.2d 843; 35 A.F.T.R.2d (RIA) 550; 1974 U.S. App. LEXIS 5832 (Federal Reporter, Second Series)

Counsel

Jan J. Wexler, pro se., Meade Whitaker, Chief Counsel, I.R.S., Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Gary R. Allen, Stephen M. Gelber, App. Section, Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellee.

Cases that cite this one

12 later published cases cite this decision.

H.W. Tseng v. Commissioner Internal Revenue Service (9th Cir. 1996)
Tseng v. Commissioner (United States Tax Court 1994)
Sompong and Patricia K. Dumdeang v. Commissioner of Internal Revenue (9th Cir. 1984)
Pike-Biegunski v. Commissioner (United States Tax Court 1984)
Dumdeang v. Commissioner (United States Tax Court 1983)
Yung-Shing Hsu v. Commissioner (United States Tax Court 1982)
Adeleke v. Commissioner (United States Tax Court 1980)
Stelzig v. Commissioner (United States Tax Court 1980)
Nevitt F. Ensminger v. Commissioner of Internal Revenue (4th Cir. 1979)
Du De Voire v. Commissioner (United States Tax Court 1978)
Ahmed F. Habeeb and Magda E. Habeeb v. Commissioner of Internal Revenue (5th Cir. 1977)
Habeeb v. Commissioner (United States Tax Court 1976)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

This appeal is before a panel by this Court designated pursuant to Rule 3(e), Rules of the Sixth Circuit.

Appellant, a resident of Michigan, appeals from an order of the Tax Court denying his refund claim for portions of his income taxes for the years 1971 and 1972. The issue involved is whether taxpayer was entitled to claim as defendants for those years, his father and stepmother who were, at all relevant times, residents of either Romania or Israel. They were never citizens or nationals of the United States. The Tax Court denied the refund claims under Section 152(b)(3) of the Internal Revenue Code of 1954 which excludes from the definition of “dependents” any persons who are not citizens or nationals of the United States.

The taxpayer challenges the constitutionality of this section on two grounds: 1) that it is a denial of the equal protection of the law; and 2) that it is unreasonable and arbitrary in excluding from the definition of “dependents” persons who are not citizens or nationals of the United States.

Upon consideration of the contentions of the taxpayer, we find that they are so unsubstantial as to need no further argument.

Accordingly, the taxpayer’s appeal is hereby dismissed and the judgment of the Tax Court is affirmed. See Rule 8, Rules of the Sixth Circuit and Labay v. C.I.R., 55 T.C. 6 (1970), aff’d on other grounds, 450 F.2d 280 (5th Cir. 1971); C.I.R. v. Anderson, 371 F.2d 59 (6th Cir. 1966).

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