Legal Opinion
Burke Mountain Academy, Inc., Appellant-Plaintiff v. United States of America, Appellee-Defendant
Court of Appeals for the Second Circuit
Decided August 22, 1983No. 1038, Docket 83-6013PublishedCited by 16 opinions
1Opinion of the Court
FRIEDMAN, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the District of Vermont, denying a claim for refund of social security taxes. The refund was sought on the ground that the statute under which the taxes were assessed, subsection 3121(k)(4) of the Internal Revenue Code of 1954 (“Code” or “I.R.C.”), 26 U.S.C. § 3121(k)(4) (Supp. V 1981), is unconstitutional as applied to the appellant under the Due Process and Equal Protection requirements of the fifth amendment. The district court upheld the constitutionality of the provision. We affirm.
I
A. For a…
2Cases cited21 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- McGowan v. MarylandSupreme Court of the United States · 1961
- McDonald v. Board of Election Comm'rs of ChicagoSupreme Court of the United States · 1969
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Powers v. HarrisCourt of Appeals for the Tenth Circuit · 2004
- Ramos ex rel. Ramos v. Town of VernonCourt of Appeals for the Second Circuit · 2003
- Ramos v. Town of VernonCourt of Appeals for the Second Circuit · 2004
- Homestake Mining Co. v. JohnsonSouth Dakota Supreme Court · 1985
- Inturri v. City of Hartford, Conn.District Court, D. Connecticut · 2005
11 more not listed; retrieve them via the Exa API.