TAX COURT OPINION

Case: Robert Mueller
Docket Number: 4743-00
Judge: Pajak
Opinion Type: memo
Filed: 10/10/2001
Pages: 6

018 MEORDED SERVICE . JUD T.C. Memo. 2001-274 UNITED STATES TAX COURT ROBERT MUELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4743-00. Filed October 10, 2001. Robert Mueller, pro se. Jennifer L. Nudding, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PAJAK, Special Trial Judoe: Respondent determined a deficiency of $8,712 in petitioner's 1996 Federal income taxes. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year. in issue. SERVED OCT 1 0 2001 - 2 - After concessions by petitioner, the sole issue we must decide is whether petitioner is entitled to a filing status other than single with respect to his 1996 tax return because of his long-term economic and personal relationship with Mr. Todd Bates. Respondent determined that petitioner had unreported Schedule C, Profit or Loss From Business, income of $48,234, .that his wage income was decreased by $48,235 (the one dollar difference is unexplained), that his self-employment tax was $6,815, and that his self-employment tax deduction was $3,408. Respondent also determined that petitioner was entitled to a $4,000 standard deduction for single filing status, thereby increasing taxable income by $2,700 ($6,700 for married individuals filing joint returns, minus $4,000), and allowed him a dependency exemption with respect to Mr. Bates. Respondent determined that the tax table, single, was applicable to determine petitioner's tax. FINDINGS OF FACT Some of the facts in this case have been stipulated and are so found. Petitioner resided in Downers Grove, Illinois, at the time he filed his petition. Robert Mueller (petitioner) is homosexual. In 1989, petitioner began a relationship with Mr. Bates. Petitioner did not apply for nor receive a marriage license or certificate from the State of Illinois from 1989 through 1996. Petitioner did not register a marriage with the State of Illinois during the years 1989 through 1996. Petitioner was not married to anyone from 1989 through 1996. Petitioner timely filed a Federal income tax return for 1996 bearing his name and the name 'of Mr. Bates. Mr. Bates also signed the 1996 return on the line under petitioner's signature labeled "Spouse's signature." Petitioner struck out t.he word "Spouse' s" on that line. Petitioner listed his own name on the first line of the label of the 1996 return. Petitioner listed the name "Todd W. Bates" on the second line of the label of the 1996 return. Petitioner struck out the word "spouse's" twice in the label block of the 1996 return. On the 1996 return, petitioner marked filing status 2, line 2, and struck out the word "Married" on that line so that it read "filing joint return" instead of "Married filing joint return". Petitioner claimed an exemption for a "Spouse" on line 6b of the 1996 return. On line 34 of the 1996. return, petitioner claimed a standard deduction in the amount of $6,700 based upon his claimed filing status of "filing joint return." Petitioner utilized married, filing jointly tax rates in determining his 1996 tax. All the income reported on the 1996 return was earned by petitioner. Petitioner performed services as a computer consultant during 1996 for the University of Chicago Hospitals, - 6 - Appeals for the Seventh Circuit, to which an appeal of this case would lie, has held that taxing married couples and singles differently does not violate the Constitution. Barter v. United .States, 550 F.2d 1239, 1240 (7th Cir. 1977) (per curiam). In affirming Mueller I, the Court' of Appeals for the Seventh Circuit reiterated the holding of Barter and stated that Mueller (petitioner here) offered no reason why that analysis .did not control in the case before it. Mueller v. Commissioner, 87 AFTR 2d 2001-2052, 2001-1 USTC par. 50,391 (7th Cir. 2001), affg. T.C. Memo. 2000-132. In Mueller I, the Tax Court referred to the holding in Kellems v. Commissioner, 58 T.C. 556 (1972), affd. 474 F.2d 1399 (2d Cir. 1973), that the classification between married and single taxpayers is founded upon a rational basis and was a permissible attempt to account for the greater financial burdens of married taxpayers and to equalize geographically their tax treatment. In Mueller I, the Tax Court also observed that whether policy considerations warrant narrowing of the gap between the tax treatment of married taxpayers and homosexual and other nonmarried economic partners is for Congress to determine in light of all relevant legislative considerations. We agree with all of these statements which answer petitioner's pertinent contentions. To the extent we have not addressed any of petitioner's contentions, we have considered them and find them to be without merit. For all the foregoing reasons, we sustain respondent's determination. Decision will be entered for respondent. e