Many customers, he said, are two-income couples who are too tired after work to either cook or eat out.

Take the case of an average two-income couple noted at the outset.

Millions of two-income couples who are in the higher brackets, however, will continue to be penalized.

Nevertheless, being part of a two-income couple may also have given her more latitude to act than her male peers.

For example, Sugrue points to the two-income couple at the peak of their career.

Many two-income couples are surprised when they find themselves priced out of the apartment market.

"Clients have gotten younger, and are now often two-income couples in their 30's."

And for two-income couples, getting married nearly always results in a higher tax bill.

But the fact is, we have a lot of two-income couples who get into those income rates pretty quickly.

He added that most of the tenants in the building were singles and two-income couples with no children.