475 U.S. 851 475 U.S. 851 106 S.Ct. 1600 89 L.Ed.2d 855 Marie D. SORENSON, etc., Petitionerv.SECRETARY OF the TREASURY OF the UNITED STATES and United States. No. 84-1686. Argued Jan. 15, 1986. Decided April 22, 1986. Syllabus The Internal Revenue Code (IRC) allows an individual responsible for the support of a child living with […]