| Litigants: | Druker v. Commissioner of Internal Revenue |
| Courtseal: | Seal of the United States Court of Appeals for the Second Circuit.svg |
| Arguedate: | September 16, |
| Argueyear: | 1982 |
| Decidedate: | December 22, |
| Decideyear: | 1982 |
| Fullname: | James O. Druker and Joan S. Druker v. Commissioner of Internal Revenue |
| Citations: | 697 F.2d 46 |
| Prior: | 77 T.C. 867 (1981) |
| Majority: | Friendly |
| Joinmajority: | a unanimous court |
| Lawsapplied: | U.S Const. amend XIV |
Druker v. Commissioner of Internal Revenue, 697 F.2d 46 (2d Cir. 1982),[1] is a decision of the United States Court of Appeals for the Second Circuit affirming the constitutionality of the marriage penalty.
The plaintiffs, James O. Druker and his wife Joan, claimed that the "income tax structure unfairly discriminates against working married couples" in violation of the equal protection clause of the Fourteenth Amendment.[1]