Hansen v. Department of Treasury
Court of Appeals for the Ninth Circuit
1Opinion of the Court
MICHAEL DALY HAWKINS, Circuit Judge:
Jonathan J. Hansen (“Hansen”), on behalf of himself and his son, Ethan, appeals the district court’s dismissal of his com-, plaint for failure to state a 'claim upon which relief can be granted. Fed. R. Civ. P. 12(b)(6). Hansen’s complaint 1 requested: (1) a religious exemption from social security self-employment tax under 26 U.S.C. (“I.R.C.”) § 1402(g) [hereinafter “§ 1402(g)”]; (2) a declaration that, as applied to Hansen, various portions of § 1402(g) violate the First Amendment’s Free Exercise and Establishment Clauses; (3) a declaration that he and…
2Cases cited21 opinions
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- United States v. LeeSupreme Court of the United States · 1982
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