Legal Opinion
Dr. Marjorie E. Nelson v. United States of America, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided July 15, 1986No. 85-3724PublishedCited by 14 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
Dr. Marjorie Nelson appeals the district court’s dismissal of her challenge to the applicability and constitutionality of 26 U.S.C. § 6702, an Internal Revenue Code penalty provision. Dr. Nelson claims that section 6702 violates the first amendment by unconstitutionally infringing upon the free exercise of her religion. Dr. Nelson also claims that section 6702 violates her fifth amendment right to due process by being unconstitutionally vague. We find these claims to be meritless and affirm.
Dr. Nelson is and has been a Quaker all of her life. As a Quaker,…
2Cases cited18 opinions
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Arnett v. KennedySupreme Court of the United States · 1974
- United States Civil Service Commission v. National Ass'n of Letter CarriersSupreme Court of the United States · 1973
- United States v. LeeSupreme Court of the United States · 1982
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- National Commodity & Barter Ass'n, National Commodity Exchange v. GibbsCourt of Appeals for the Tenth Circuit · 1989
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- United States v. Betty SalisburyCourt of Appeals for the Sixth Circuit · 1993
- South Ridge Baptist Church v. Industrial Commission of OhioCourt of Appeals for the Sixth Circuit · 1990
- William Schoffner v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
9 more not listed; retrieve them via the Exa API.