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Statements

Subject Item
dbr:Moritz_v._Commissioner
rdfs:label
Moritz v. Commissioner
rdfs:comment
Charles E. Moritz v. Commissioner of Internal Revenue, 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. Charles Moritz had claimed a tax deduction for the cost of a caregiver for his invalid mother and the Internal Revenue Service had denied the deduction. The law specifically allowed such a deduction, but only for women and formerly married men, which Moritz was not.
dbp:name
Moritz v. Commissioner
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dbc:Gender_equality_case_law dbc:United_States_Court_of_Appeals_for_the_Tenth_Circuit_cases
dbo:wikiPageID
59733491
dbo:wikiPageRevisionID
1118082779
dbo:wikiPageWikiLink
dbr:Certiorari dbr:Martin_D._Ginsburg dbr:American_Civil_Liberties_Union dbr:Ruth_Bader_Ginsburg dbr:William_Edward_Doyle dbr:Commissioner_of_Internal_Revenue dbr:United_States_Court_of_Appeals_for_the_Tenth_Circuit dbr:Reed_v._Reed dbr:Separability_clause dbr:Dependent dbr:United_States_Constitution dbr:Equal_Protection_Clause dbr:William_Judson_Holloway_Jr. dbr:Associate_Justice_of_the_Supreme_Court_of_the_United_States dbc:United_States_Court_of_Appeals_for_the_Tenth_Circuit_cases dbr:United_States_Tax_Court dbr:Internal_Revenue_Service dbr:On_the_Basis_of_Sex dbr:Internal_Revenue_Code dbc:Gender_equality_case_law dbr:Stipulation dbr:Fourteenth_Amendment_to_the_United_States_Constitution dbr:Tax_deduction
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n14:9HbMJ wikidata:Q60795964
dbp:subsequentActions
Cert. denied, 412 U.S. 906 .
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dbp:citations
17280.0
dbp:court
dbr:United_States_Court_of_Appeals_for_the_Tenth_Circuit
dbp:fullName
Charles E. Moritz, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee
dbp:imagealt
seal of the tenth circuit
dbp:imagesize
130
dbp:judges
Judges William Judson Holloway Jr., William Edward Doyle, Fred Daugherty
dbo:abstract
Charles E. Moritz v. Commissioner of Internal Revenue, 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. Charles Moritz had claimed a tax deduction for the cost of a caregiver for his invalid mother and the Internal Revenue Service had denied the deduction. The law specifically allowed such a deduction, but only for women and formerly married men, which Moritz was not. The United States Tax Court agreed with the IRS's decision to deny the deduction, but on appeal the Tenth Circuit Court of Appeals overturned that decision, holding that the tax code conflicted with the Equal Protection Clause of the U.S. Constitution and extending the caregiver deduction to never-married men.
dbp:dateDecided
1972-11-22
dbp:priorActions
Decision for the Commissioner, 55 T.C. 113 .
prov:wasDerivedFrom
wikipedia-en:Moritz_v._Commissioner?oldid=1118082779&ns=0
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wikipedia-en:Moritz_v._Commissioner
Subject Item
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dbr:Moritz_v._Commissioner
Subject Item
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dbr:Moritz_v._Commissioner
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dbr:Moritz_v._Commissioner
Subject Item
dbr:Timeline_of_women's_legal_rights_(other_than_voting)_in_the_20th_century
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dbr:Moritz_v._Commissioner
Subject Item
dbr:On_the_Basis_of_Sex
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dbr:Moritz_v._Commissioner
Subject Item
dbr:Reed_v._Reed
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dbr:Moritz_v._Commissioner
Subject Item
dbr:Supreme_Court_of_the_United_States_in_fiction
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dbr:Moritz_v._Commissioner
Subject Item
wikipedia-en:Moritz_v._Commissioner
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dbr:Moritz_v._Commissioner