Egnal v. Commissioner
United States Tax Court
Petitioners refused to pay income taxes on the grounds that, by participating in the Vietnam war, the United States Government acted illegally and unconstitutionally and was guilty of "war crimes," that payment of such taxes would constitute complicity in such alleged "war crimes" in violation of the Nuremberg principles, and that they had satisfied their tax obligation by equivalent payment to the Philadelphia War Tax Resistance Alternative Fund.
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Petitioners refused to pay income taxes on the grounds that, by participating in the Vietnam war, the United States Government acted illegally and unconstitutionally and was guilty of "war crimes," that payment of such taxes would constitute complicity in such alleged "war crimes" in violation of the Nuremberg principles, and that they had satisfied their tax obligation by equivalent payment to the Philadelphia War Tax Resistance Alternative Fund. Held, the payment of income taxes would not amount to such alleged complicity. Held, further, none of the grounds asserted by petitioners justifies…
1Opinion of the Court
OPINION
Tannenwald, Judge:
These cases come before us on respondent’s motion for judgment on the pleadings in docket No. 5760-73 and on his motion to dismiss for failure to state a claim in docket No. 3690-75. Respondent determined the following deficiencies in income tax1 against petitioners (who were residents of Philadelphia, Pa., at the time of the filing of the petitions herein):
Docket No. Year Deficiency
5760-73 _ 1970 $274.62
3690-75 _ 1973 6,289.30
The gravamen of the petitions is that petitioners should not be called upon to pay any deficiency in tax because, during the taxable years at…
2Cases cited40 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- United States v. NixonSupreme Court of the United States · 1974
- Flast v. CohenSupreme Court of the United States · 1968
- Parker v. LevySupreme Court of the United States · 1974
- Poe v. UllmanSupreme Court of the United States · 1961
35 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Richardson v. CommissionerUnited States Tax Court · 1979
- Anthony v. CommissionerUnited States Tax Court · 1976
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Scheide v. CommissionerUnited States Tax Court · 1975
55 more not listed; retrieve them via the Exa API.