Legal Opinion
Varga v. United States
District Court, D. Maryland
Decided April 5, 1979No. Civ. H-77-1178PublishedCited by 16 opinions
1Opinion of the Court
ALEXANDER HARVEY, II, District Judge:
In this civil action, plaintiff is seeking a refund of federal taxes paid for the year 1973. A member of the Seventh-Day Adventist Church in Takoma Park, Maryland, plaintiff is here seeking to recover from the United States the sum of $1,137.20 in self-employment tax, including penalties and interest, which he has been required to pay. 1 This sum had been recovered by the Internal Revenue Service through a levy on plaintiff’s bank account when he refused to pay the assessment made against him for self-employment tax based on his 1973 income.
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2Cases cited8 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Sherbert v. VernerSupreme Court of the United States · 1963
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United States v. SeegerSupreme Court of the United States · 1965
- Zorach v. ClausonSupreme Court of the United States · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- South Ridge Baptist Church v. Industrial Commission of OhioCourt of Appeals for the Sixth Circuit · 1990
- David James Templeton and Rachel Templeton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Liberty University, Inc. v. GeithnerDistrict Court, W.D. Virginia · 2010
- Ballinger v. CommissionerUnited States Tax Court · 1982
- South Ridge Baptist Church v. Industrial CommissionDistrict Court, S.D. Ohio · 1987
11 more not listed; retrieve them via the Exa API.